Service Tax on fees paid to USFDA -CESTAT upheld remand  order

Cadila Pharmaceuticals Ltd. Vs C.S.T (CESTAT Ahmedabad) The Central Excise and Service Tax Appellate Tribunal (CESTAT) Ahmedabad recently issued a significant order concerning the applicability of service tax on fees paid to the U.S. Food and Drug Administration (USFDA) for the approval of pharmaceutical products. This article delves into the details of the case, the CESTAT’s decision, and its implications. Detailed Analysis: 1. Background: The appeal revolves around an order dated 24.11.2021, where the Learned Commissioner (Appeals) remanded the case to the Adjudicating Authority. The p...