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 broadcaster cannot be denied as the invoices clearly show the recipient of service as appellant. Further now the appellants have received these services through M/s Group M Media India Pvt. Ltd., who have enclosed the invoices of the broadcaster alongwith their invoices. M/s Group M Media India Pvt. Ltd. have facilitated the provision of Broadcasting services by the Broadcaster to the appellant and have definitely acted as “pure agents”, for the provision of these services.
In view of the above in our view the denial of the credit on the invoices of M/s Group M Media India Pvt. Ltd, taken along with the invoices of the Broadcasters, is not justified.
FULL TEXT OF THE CESTAT MUMBAI ORDER
These appeals are directed against the orders- in-original of Commissioner of Central Excise, Belapur, Navi Mumbai as detailed below in table:
