2016 (2) TMI 1385 - SCH - Service Tax

Re-classification of service for the purpose of cenvat credit - Management Consultancy Service or Business Auxiliary Service - it was held by CESTAT that The service tax paid by M/s. IHCL was at the behest of the department and was not altered during the disputed period. Credit of service tax paid on the invoices cannot be denied or utilisation reduced on the grounds that classification of the services was wrongly done at the service provider s end. HELD THAT - Appeal admitted.