https://www.taxtmi.com/caselaws?id=792625 Corporate guarantees issued to group companies without commission, fee, interest or other consideration were held not taxable because the statutory definition of service was not satisfied, so the demand was deleted. Facilitation charges paid in connection with external commercial borrowings were treated as services received from a non-taxable territory; reverse charge liability applied and the demand was sustained. The short reversal of CENVAT credit relating to exempted services was inadequately examined, as the authority did not properly address common input services, exempt activities and proportional reversal, so that issue was remanded for fresh adjudication. en-us Wed, 29 Apr 2026 00:00:00 +0530 Fri, 29 May 2026 12:32:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792625 Corporate guarantees issued to group companies without commission, fee, interest or other consideration were held not taxable because the statutory definition of service was not satisfied, so the demand was deleted. Facilitation charges paid in connection with external commercial borrowings were treated as services received from a non-taxable territory; reverse charge liability applied and the demand was sustained. The short reversal of CENVAT credit relating to exempted services was inadequately examined, as the authority did not properly address common input services, exempt activities and proportional reversal, so that issue was remanded for fresh adjudication. Case-Laws Service Tax Wed, 29 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792625