Classification of service cannot be disturbed or challenged at the end of service recipient

Mangalam Cement Limited Vs Commissioner, Central Goods, Excise & Service Tax (CESTAT Delhi) The contention of the learned Counsel for the appellant that the services received by them can be assessed on the basis of the invoice received by them, i.e., service recipient and the same cannot be reassessed at their end for denying the cenvat credit, deserves to be accepted. The Apex Court in Sarvesh Refractories Pvt. Ltd., Vs Commissioner of Excise and Customs 2007 (218) ELT 488, dealing with the issue of classification by the manufacturer and the supplier of the goods under a particular headin...