Denial of CENVAT Credit Set Aside as Services Used in Relation to Business of Manufacture

Hindustan Unilever Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai) The appeal was filed against Order-in-Original No. 01/18(C)(CEx) dated 12.01.2018 issued by the Commissioner of Central Excise, which denied the appellant the benefit of CENVAT credit on service tax paid for “Business Support Services” (BSS) and “Management or Business Consultant Services” (MBCS). The dispute relates to the period from June 2015 to March 2017. A Show Cause Notice dated 02.06.2017 had been issued for the denial of such credit, and after granting an opportunity of hearing to the appellan...