COMMISSIONER OF CENTRAL EXCISE Vs. SAS AND COMPANY

JUDGEMENT

(1.) 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. S.A.S. & Company to M/s. Surya T.V. (media) for advertising their product 'S.A.S. 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.