https://www.taxtmi.com/forum/issue?id=2988 The Finance Bill 2011 excludes travel benefits primarily for personal use from the definition of Input Service, rendering the personal-use portion ineligible for Cenvat Credit. Credit remains permissible only where the taxpayer can substantiate that foreign travel was connected to business promotion or other bona fide business activities, with the claimant bearing the burden of proof and documentation. en-us Sat, 30 Apr 2011 13:39:37 +0530 Thu, 23 Jan 2025 15:58:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=2988 The Finance Bill 2011 excludes travel benefits primarily for personal use from the definition of Input Service, rendering the personal-use portion ineligible for Cenvat Credit. Credit remains permissible only where the taxpayer can substantiate that foreign travel was connected to business promotion or other bona fide business activities, with the claimant bearing the burden of proof and documentation. Discussion-Forum Service Tax Sat, 30 Apr 2011 13:39:37 +0530 https://www.taxtmi.com/forum/issue?id=2988