https://www.taxtmi.com/caselaws?id=403513 The service rendered by Tata Sons Ltd. under the BEBP agreement was deemed eligible as an "input service" for Tata Steel Ltd. The service tax paid was available as Cenvat credit to Tata Steel Ltd. The distribution of the credit of service tax paid under the BEBP Agreement exclusively to Tata Steel Ltd.'s Jamshedpur Steelworks was valid. The tax demanded and penalties imposed were unsustainable, leading to the appeals being allowed with consequential relief. en-us Thu, 28 Jan 2021 00:00:00 +0530 Mon, 01 Feb 2021 06:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403513 The service rendered by Tata Sons Ltd. under the BEBP agreement was deemed eligible as an "input service" for Tata Steel Ltd. The service tax paid was available as Cenvat credit to Tata Steel Ltd. The distribution of the credit of service tax paid under the BEBP Agreement exclusively to Tata Steel Ltd.'s Jamshedpur Steelworks was valid. The tax demanded and penalties imposed were unsustainable, leading to the appeals being allowed with consequential relief. Case-Laws Service Tax Thu, 28 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403513