Service Tax Not Leviable On Cricket Association Clubs's Services To Its Members: CESTAT

The CESTAT (Customs, Excise, and Service Tax Appellate Tribunal) has allowed "CENVAT credit on Karnataka State Cricket Association's LED scoreboard." This decision signifies that the tribunal views the LED scoreboard as an input service or capital good essential for the provision of taxable services by the cricket association, such as advertising or event organization. By allowing CENVAT credit, CESTAT ensures that the association can offset the excise duty or service tax paid on the scoreboard against their output tax liability, preventing cascading taxation.