CESTAT allows CENVAT credit on Broadcasting services to Kellogg India

Kellogg India Pvt. Ltd. Vs Commissioner of CGST & CE (CESTAT Mumbai) Appellant is engaged in the manufacture of breakfast cereals and avails the CENVAT credit of excise duty paid on inputs and capital goods and service tax paid on input services used in relation to the manufacture of their final products. From the perusal of the invoices issued by the broadcaster, it is quite evident that the name of the appellant appears on each and every invoice of the service provider as recipient of the service. That being so the credit taken by the appellant on the basis of the invoices issued by the ...