https://www.taxtmi.com/caselaws?id=235281 The Tribunal remanded the appeal to the Adjudicating Authority due to the lack of establishment of the relevancy of claimed input services with the appellant's manufacturing or output services. The Adjudicating Authority failed to inquire from service providers to ascertain the nature and consumption of services, leading to the need for proper inquiry and tests to determine the genuineness and admissibility of the Cenvat credit claimed. The appellant's arguments regarding the essential nature of services like Broadcasting, Fashion Designing, Online data access, Share transfer agent, and Asset portfolio management were not adequately supported with tangible evidence, requiring further investigation. en-us Thu, 21 Mar 2013 00:00:00 +0530 Tue, 30 Jun 2015 12:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235281 The Tribunal remanded the appeal to the Adjudicating Authority due to the lack of establishment of the relevancy of claimed input services with the appellant's manufacturing or output services. The Adjudicating Authority failed to inquire from service providers to ascertain the nature and consumption of services, leading to the need for proper inquiry and tests to determine the genuineness and admissibility of the Cenvat credit claimed. The appellant's arguments regarding the essential nature of services like Broadcasting, Fashion Designing, Online data access, Share transfer agent, and Asset portfolio management were not adequately supported with tangible evidence, requiring further investigation. Case-Laws Service Tax Thu, 21 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235281