Service Tax | CESTAT Upholds IPR Classification but Allows CENVAT Credit Use for Reverse Charge Payments

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Service Tax | CESTAT Upholds IPR Classification but Allows CENVAT Credit Use for Reverse Charge Payments

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Published on

06/04/2026

By Mariya Paliwala

Service Tax | CESTAT Upholds IPR Classification but Allows CENVAT Credit Use for Reverse Charge Payments

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The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad Bench, has partly allowed the appeal while settling key legal questions around Intellectual Property Rights (IPR) classification and utilization of CENVAT credit for service tax payments under the reverse charge mechanism (RCM). The bench of Angad Prasad (Judicial Member) and A.K. Jyotishi (Technical Member) has…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Service Tax | CESTAT Upholds IPR Classification but Allows CENVAT Credit Use for Reverse Charge Payments

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