CENVAT credit on received services after provider reclassifies taxable service later; credit denial rejected, appeal admitted.

The dominant issue was whether CENVAT credit validly availed by a service recipient could be denied merely because, at the service provider's end, the taxable service was later reclassified (from management consultant service to business auxiliary/business support service). The tribunal's legal determination, relying on a prior coordinate decision, was that reclassification proceedings initiated and concluded later do not retrospectively affect credit already taken by recipients before the reclassification order, and therefore such credit cannot be denied. The SC, however, did not adjudicate the merits; it allowed exemption from filing a certified copy of the impugned order and admitted the appeal.

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The matter was heard, and the relevant material was perused. The Court ordered "Delay condoned." It further allowed the procedural request: "Application for exemption from filing certified copy of the impugned order is allowed." On merits-admission, the Court directed: "Appeal is admitted." For case management and coordinated adjudication, it ordered the appeal to be "Tag with Civil Appeal No. 1557 of 2016."

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