https://www.taxtmi.com/caselaws?id=465555 The dominant issue concerned whether the recipient of taxable services could be denied Cenvat credit by reclassifying the supplier's service from "management consultancy" to "business auxiliary service." The tribunal held that the service was correctly classifiable as management or business consultancy and that officers having jurisdiction over the recipient lack authority to review or alter classification or valuation determined at the supplier's end; on that basis, denial of Cenvat credit was held erroneous and credit was allowed. The SC admitted the appeal against the tribunal's decision, keeping the merits open for adjudication. en-us Mon, 30 Jul 2018 00:00:00 +0530 Wed, 31 Dec 2025 09:18:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465555 The dominant issue concerned whether the recipient of taxable services could be denied Cenvat credit by reclassifying the supplier's service from "management consultancy" to "business auxiliary service." The tribunal held that the service was correctly classifiable as management or business consultancy and that officers having jurisdiction over the recipient lack authority to review or alter classification or valuation determined at the supplier's end; on that basis, denial of Cenvat credit was held erroneous and credit was allowed. The SC admitted the appeal against the tribunal's decision, keeping the merits open for adjudication. Case-Laws Service Tax Mon, 30 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465555