Service Tax Exemption Granted for Non-Branded Cable Services Under Notification 33/2012-ST; Cenvat Credit Rules Apply for MSO

CESTAT determined appellant's service tax liability and Cenvat credit eligibility. Court held appellants were not providing branded services to subscribers, qualifying them for exemption under Notification 33/2012-ST. Extended period of limitation was deemed inapplicable, resulting in demand restriction to normal limitation period and cancellation of Section 78 penalties. Regarding Cenvat credit, appellants entitled to credit of service tax paid by MSO, subject to Cenvat Credit Rules compliance, specifically the one-year time limit from document submission. Credits claimed beyond prescribed period were denied, following established precedent. Matter remanded to Original Authority for demand re-quantification, with appeals partially allowed. .....

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