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Cenvat credit admissible on legal consultancy services: CESTAT
Case Law Details
- Case Name
- M/s. Cenza Technologies Pvt. Ltd. Vs Commissioner of G.S.T. & Central Excise (CESTAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Chennai
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M/s. Cenza Technologies Pvt. Ltd. Vs Commissioner of G.S.T. & Central Excise (CESTAT Chennai)
Relying on Commissioner of Central Excise Vs. M/s. HCL Technologies reported in 2015 (37) S.T.R. 716 (All.) CESTAT allowed Cenvat credit on legal consultancy services. in HCL technologies it was held that “6. As regards Consultancy Services, these were comprised of the payment of invoices of the charges involved in relation to the filing of the tax return in the US. The Commissioner held that the service was governed by the definition of “input service”. The second related to Legal Consult...
