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 appellant, the adjudicating authority passed the impugned order denying the credit.
The Tribunal heard arguments from both sides, including the counsel representing the appellant and the departmental representative defending the impugned order. The central issue identified for determination was whether the denial of credit of service tax paid on Business Support Services and Management or Business Consultant Services was legally justified.
The Tribunal observed that the issue was no longer res integra because the same matter had already been addressed in the appellant’s own case for earlier periods. In Final Order Nos. 40812-40817/2025 dated 12.08.2025, the Tribunal had set aside the denial of such credit after considering settled judicial precedents.
