Accordingly, the Court held that no substantial question of law arose in relation to the CENVAT credit issue. Respondent / Assessee is registered with the Service Tax Authorities for Broadcasting Service, TV or Radio Programme Production, Sound Recording Service, Advertising etc. Broadcasting service, but has availed CENVAT credit in respect of input services used for providing Broadcasting service. Pursuant thereto, show cause notices dated 1st April 2015 and 21st April 2015 were issued for disallowing CENVAT credit on Broadcasting services. Appellant / Revenue has also admitted that respondent/assessee is entitled to input tax credit of the said service tax liability paid.