Service rendered by Tata Sons under BEBP agreement eligible as ‘input service ‘for Tata Steel

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. unde

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