https://www.taxtmi.com/article/detailed?id=244 Expenses for employee entertainment, shamiyana and event photography do not qualify as input service under "activities relating to business" in Rule 2(l) of the CENVAT Credit Rules because the illustrative words introduced by "such as" invoke ejusdem generis and the listed examples are of a different genus. Procedural consequences include potential invocation of the larger period for undeclared items and recovery under Rules 14 and 15, while a demonstrable bona fide belief based on income-tax treatment may counter allegations of intention to evade provided show cause notices expressly allege willful suppression. en-us Mon, 15 Dec 2008 00:00:00 +0530 Mon, 15 Dec 2008 21:10:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=244 Expenses for employee entertainment, shamiyana and event photography do not qualify as input service under "activities relating to business" in Rule 2(l) of the CENVAT Credit Rules because the illustrative words introduced by "such as" invoke ejusdem generis and the listed examples are of a different genus. Procedural consequences include potential invocation of the larger period for undeclared items and recovery under Rules 14 and 15, while a demonstrable bona fide belief based on income-tax treatment may counter allegations of intention to evade provided show cause notices expressly allege willful suppression. Articles Service Tax Mon, 15 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=244