https://www.taxtmi.com/caselaws?id=465529 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. en-us Mon, 09 Jul 2018 00:00:00 +0530 Tue, 30 Dec 2025 19:04:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465529 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. Case-Laws Central Excise Mon, 09 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465529