Classification of service cannot be challenged at service recipient end

Gujarat Jhm Hotels Ltd Vs C.C.E. & S.T. (CESTAT Ahmedabad)

In the present case the cenvat credit was denied in respect of service received by the appellant from M/s. Indian Hotels Co.Ltd. on the pretext that the same is classifiable under Business Auxiliary Service which is not specified under Rule 6(5) of Cenvat Credit Rules, 2004. The contention of the appellant is that the service provider M/s. Indian Hotels Co. Ltd. has provided the services under the head of Management or Business Consultancy Services, accordingly,

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