Case Law Analysis
|Custom, Excise & Service Tax Tribunal
CENVAT Credit on Leadership Fees in Consortium Projects Admissible if Not Exclusively for Exempt Activities | CESTAT Hyderabad
CESTAT Hyderabad rules that service tax paid on leadership fees in consortium turnkey projects qualifies for CENVAT credit, provided the services are not exclusively linked to exempt manufacturing activities and tax was properly discharged under reverse charge. This clarifies the eligibility of indirect service costs in complex infrastructure contracts, impacting consortium-based EPC players nationwide.