2017 (9) TMI 1755

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..... OTELS 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 recipi .....

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..... gory of 'Management Consultant Services' and the respondent had availed 100% credit of the Service Tax paid on the same, whereas, according to the Revenue the said services are required to be classified under heading 'Business Auxiliary Services' or 'Business Support Services', in which case the utilization of the credit would be restricted to 20%. 3. After hearing both .....

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..... reclassified under a different category. The Tribunal also observed 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. Accordingly, the Tribunal observed that th .....

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