Case Law Details
Case Name : Reliance Industries Ltd Vs Commissioner Central Excise & Service Tax (CESTAT Mumbai)
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All CESTAT CESTAT Mumbai
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Reliance Industries Ltd Vs Commissioner Central Excise & Service Tax (CESTAT Mumbai)
The two issues that have been referred to the Larger Bench of the Tribunal are, therefore, answered in following manner:
(i) The answer to the first issue would be:
a. The Bombay High Court in Coca Cola India and Ultratech Cement has settled the interpretation of „input service‟ in rule 2(l) of the 2004 Rules, as it stood prior to its amendment on 01.04.2011;
b. The definition of input service can be effectively divided into the following five categories, in so far as a manufacturer is concerned:
(i) A...
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