Relief for HUL: CESTAT rules 'Management Consultancy' and 'Business Support Services' Qualify as Input Services for CENVAT Credit

The CESTAT held that Hindustan Unilever Ltd. (HUL) was entitled to avail CENVAT credit on management consultancy and business support services, ruling them as qualifying input services under the CENVAT Credit Rules. The decision clarifies that such services, being integral to business operations, are eligible for credit even if they do not directly relate to manufacturing. This provides clarity to companies on service tax credit eligibility.