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2017 (9) TMI 1755 - AT - Central ExciseUtilization of CENVAT Credit - change in classification of service from Management Consultant Services to Business Auxiliary Services/Business Support Services? - Held that:- Identical issue decided in the case of M/S PIEM HOTELS LTD, THE INDIAN HOTELS COMPANY LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, COMMISSIONER OF SERVICE TAX [2016 (4) TMI 290 - CESTAT MUMBAI], where it was held that the proceedings for change of classification at the service providers end were initiated in 2011 and concluded vide Order-in-Original dated 25-2-2015. Such change in classification was held as not affecting the credit already availed by the service recipients prior to the said date and thus, the credit cannot be denied. Credit allowed - appeal dismissed - decided against Revenue.
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