The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the management consultancy service was covered by rule 6(5) of the CENVAT Credit Rules (CCR),2004 which was permitted to avail 100% of CENVAT Credit of Service Tax. Sabic Innovative Plastics India Pvt Ltd, the appellant assessee was receiving management consultancy…
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