CESTAT held that call center services qualify as input services ...

Call Center Services Qualify as Input Services Under Rule 2(l) of Cenvat Credit Rules for Brand Building and Sales Enhancement

March 27, 2025

Case Laws Central Excise AT

CESTAT held that call center services qualify as input services under Rule 2(l) of Cenvat Credit Rules, 2004, as they contribute to brand building and ultimately lead to sale of manufactured products. The Tribunal determined these services have sufficient nexus with manufacturing activity since sales represent the logical conclusion of manufacturing, and efforts to boost sales influence manufacturing. The case involved interpretational issues of complex legal provisions rather than willful misstatement or suppression of facts. Accordingly, the Tribunal set aside the demand for Cenvat credit, associated penalties, and interest charges. The appeal was allowed, with CESTAT concluding that services enhancing brand image and product value maintain sufficient connection to output goods to qualify for Cenvat credit.

View Source

← Previous Next →

CESTAT held that call center services qualify as input services ...

Call Center Services Qualify as Input Services Under Rule 2(l) of Cenvat Credit Rules for Brand Building and Sales Enhancement

March 27, 2025

Case Laws Central Excise AT

You may also like:

CENVAT Credit - input services or not - The appellant has successfully established that these three zonal offices are integral part and parcel of the appellant only and...

The Appellate Tribunal addressed the issue of CENVAT Credit for insurance services and air travel agency services u/s Rule 2(l) of the Cenvat Credit Rules, 2004. It was...

Refund of accumulated credit - Input services - Undisputedly in the refund proceedings under Rule 5 of CENVAT Credit Rules, 2004 as amended any such attempt whereby...

Cenvat Credit - input services - outdoor catering services - Rule 2(l) of the Cenvat Credit Rules, 2004 - credit allowed - HC

CENVAT Credit - input services - Travel charges incurred towards the transportation of their senior executives/ employees for attending seminars/ conference for conduct...

CENVAT Credit - trading activities - Rule 6 of CENVAT Credit Rules, 2004 deals solely with the situation of CENVAT Credit resulting from exempted services and exempted...

Cenvat credit - Once the credit is availed, the use of such credit is governed by Rule 3 of the Cenvat Credit Rules, 2004. Sub-Rule (4) of the said Rule stipulates that...

Eligibility of claiming CENVAT credit for service tax paid on renting immovable property services. The lower authority denied the credit, considering it as a service...

Reversal of CENVAT Credit - for the purpose of formula under rule 6(3A) is only total CENVAT credit of common input service and cannot include CENVAT credit on input...

CESTAT allowed appeal concerning CENVAT credit on input services under Rule 2(l) of CENVAT Credit Rules, 2004. Tribunal held that sales promotion and brand building...

CENVAT Credit - input service - non-payment of service tax on Ocean Freight - non-payment of service tax on Government Fees under RCM - The Appellate Tribunal considered...

Cenvat Credit - The service tax paid towards accommodation to the experts are rightly covered by the ‘input service' in terms of Rule 2(l) of Cenvat Credit Rules, 2004 - AT

Wrongly availed Cenvat credit - the activity in question is the activity undertaken by the buyer of the manufacturer that too to ensure his right as he got reserved...

Export of services or not - Reversal of Credit - The fundamental charge that the service recipients are ‘other establishments’ of service providers in terms of in terms...

CENVAT credit - capital goods installed in the distillery plant used for manufacture of Ethyl Alcohol - The CESTAT ruled in favor of the appellant, emphasizing that...

Quick Updates: