Toyota Kirloskar Motors Pvt Ltd vs Commissioner Of Central Excise, ... on 7 February, 2014
5. I find that the appellant had paid service tax under reverse charge mechanism on receiving management consultancy/technical consultancy services from the overseas service provider and used the same in the manufacture of heat exchangers, thus, satisfies the definition of input service , prescribed under Rule 2(l) of Cenvat Credit Rules, 2004 in view of the judgments of the Tribunal in the cases of Enmax Andritz Pvt. Ltd. (supra) and Dy.General Manager, Tata Motors Ltd. (supra). In the result, the appellants are eligible to CENVAT credit on the service tax paid on such services. Consequently, the impugned order is set aside and the appeal is allowed with consequential relief, if any, as per law.