https://www.taxtmi.com/caselaws?id=782231 CESTAT Mumbai dismissed the Revenue's appeal and upheld the order in favour of the respondent. The Tribunal held that the respondent's online ticketing platform merely facilitated booking of cinema/entertainment tickets and did not amount to trading in cinema or event programmes, nor to providing access to the events themselves. Consequently, the respondent had not rendered any exempt trading service that would trigger Rule 6(3) of the CENVAT Credit Rules. As the respondent had duly discharged service tax on consideration received and no contrary evidence was shown, the proposed reversal of CENVAT credit and related demand under the SCN were held unsustainable. en-us Wed, 19 Nov 2025 00:00:00 +0530 Thu, 27 Nov 2025 08:36:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782231 CESTAT Mumbai dismissed the Revenue's appeal and upheld the order in favour of the respondent. The Tribunal held that the respondent's online ticketing platform merely facilitated booking of cinema/entertainment tickets and did not amount to trading in cinema or event programmes, nor to providing access to the events themselves. Consequently, the respondent had not rendered any exempt trading service that would trigger Rule 6(3) of the CENVAT Credit Rules. As the respondent had duly discharged service tax on consideration received and no contrary evidence was shown, the proposed reversal of CENVAT credit and related demand under the SCN were held unsustainable. Case-Laws Service Tax Wed, 19 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782231