Topic

Revenue Neutrality

2 articlesLatest June 2026
CENVAT Credit on Leadership Fees in Consortium Projects Admissible if Not Exclusively for Exempt Activities | CESTAT Hyderabad
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.

Reverse Charge Mechanism Under Service Tax | Clear Identification of Imported Services & Revenue Neutrality Mandatory: CESTAT Allahabad Quashes ₹77 Crore Demand Against Samsung
Case Law Analysis
|Custom, Excise & Service Tax Tribunal

Reverse Charge Mechanism Under Service Tax | Clear Identification of Imported Services & Revenue Neutrality Mandatory: CESTAT Allahabad Quashes ₹77 Crore Demand Against Samsung

CESTAT Allahabad ruled that service tax liability under the Reverse Charge Mechanism requires unambiguous identification of imported services. The tribunal held that revenue neutrality precludes tax demands where Cenvat credit offsets liability, setting aside a ₹77 crore demand against Samsung for advertisement and sales promotion charges paid to foreign entities.

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