Custom, Excise & Service Tax Tribunal
Commissioner Of Central Excise, Trichy vs M/S.Sas & Company on 21 June, 2010
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL BENCH AT CHENNAI
Appeal No.E/171/2009
[Arising out of Order-in-Appeal No.61/2008 dated 17.12.2008 passed by the Commissioner of Customs & Central Excise (Appeals), Trichy]
Appeal No.E/375/2009
[Arising out of Order-in-Appeal No.53/2009 dated 25.03.2009 passed by the Commissioner of Customs & Central Excise (Appeals), Trichy]
For approval and signature:
Honble Smt. Jyoti Balasundaram, Vice-President
1. Whether Press Reporters may be allowed to see the : Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?
2. Whether it should be released under Rule 27 of the :
CESTAT (Procedure) Rules, 1982 for publication in
any authoritative report or not?
3. Whether the Member wishes to see the fair copy of :
the Order?
4. Whether Order is to be circulated to the Departmental :
Authorities?
Commissioner of Central Excise, Trichy
Appellant
Versus
M/s.SAS & Company
Respondents
Appearance :
Shri T.H. Rao, SDR Shri J. Shankar Raman, Adv. For the Appellant For the Respondents CORAM:
Honble Smt. Jyoti Balasundaram, Vice-President Date of hearing : 21.06.2010 Date of decision : 21.06.2010 Final Order No.____________ The Revenue is aggrieved by the orders of the Commissioner (Appeals) holding that the assessees are entitled to credit of service tax paid on their behalf by M/s.SAS & Company to M/s.Surya T.V. (media) for advertising their product SAS paper leaf.
2. I have heard both sides. I find that in the relevant invoices not only has the product of the assessees been shown as advertised but the assessees are shown as advertisers. Since the service provided is in relation to advertisement for sales promotion of the assessees products, the lower appellate authority has rightly held that the assessees are entitled to credit of service tax. I, therefore, uphold the impugned orders and reject the appeals. (Dictated and pronounced in open court) (JYOTI BALASUNDARAM) VICE-PRESIDENT ksr 22-06-2010 ??
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