Management or Business Consultant and Business Support Service qualifies as input services hence CENVAT admissible

Hindustan Unilever Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai) CESTAT Chennai held that CENVAT Credit in respect of service tax paid on input services i.e. Management or Business Consultant’s Service’ and ‘Business Support Service’ is duly eligible. Accordingly, disallowance of credit set aside. Facts- M/s.Hindustan Unilever Ltd. (Soaps & Detergents), the Appellant herein, are engaged in the manufacture of Soaps and Detergents falling under the tariff items 3401 1190 and 3402 2010 respectively to the First Schedule of the Central Excise Tariff Act, 1985. They ...