Case Law Details
Case Name : Tata Steel Limited Vs Commissioner of Central Excise & Service Tax, Jamshedpur (CESTAT Kolkata)
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Tata Steel Limited Vs Commissioner of Central Excise & Service Tax, Jamshedpur (CESTAT Kolkata)
Conclusion: Service rendered by Tata Sons Ltd. under BEBP agreement between Tata Steel Ltd. and Tata Sons Ltd. was eligible as ‘input service’ for TSL and the service tax paid was available as cenvat credit to TSL under the Cenvat Credit Rules, 2004.
Held: The issue arose for consideration was whether the service rendered by Tata Sons Ltd. under BEBP agreement between Tata Steel Ltd. and Tata Sons Ltd. was eligible as “input service” for TSL and the service tax paid was availab...
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