2026-VIL-1699-CESTAT-MUM-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise - CENVAT credit of service tax paid on Business Support Services received from group company - Appellant availed CENVAT credit of service tax paid on Business Support Services for common facilities provided by a group company, which apportioned its expenses among group companies and issued invoices with service tax paid by it - Department denied the credit under Rule 14 read with Section 11A and imposed penalty on the ground that no services were received and the Appellant merely bore cost - Whether the Appellant is eligible for CENVAT credit of service tax paid on input services of Business Support Services received from the group company - HELD - Both sides agree that the issue has already been decided in favour of the same Appellant by the Tribunal for earlier and subsequent periods on identical facts, taking a consistent view that credit of service tax paid on Business Support Services cannot be denied under the CENVAT Credit Rules, 2004 - The services rendered by the group company fall under the category of Business Support Service and service tax was rightly paid, and the manner of arriving at the value, even if only apportioned expenses, represents the value of the taxable service. Remittance having been made along with tax on uncontroverted invoices, and there being no allegation that the tax collected was not deposited - The issue is no more res integra, and the Tribunal cannot take a contra stand where a periodic show cause notice was issued on the same issue for a different period - The order of the Commissioner (Appeals) disallowing the credit is set aside and the appeal is allowed
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