https://www.taxtmi.com/caselaws?id=242453 The Tribunal remanded the case for a fresh examination by the Commissioner to determine if the expenses incurred and reimbursed by M/s. GHL were integral to Business Auxiliary Services provision, emphasizing the importance of establishing the link between the expenses and BAS provision for CENVAT credit eligibility. The denial of credit was primarily due to services not meeting input service criteria and using documents that did not meet Rule 9 requirements, necessitating a detailed review by the Commissioner based on the documents presented by the appellant. en-us Thu, 02 May 2013 00:00:00 +0530 Wed, 15 Jan 2014 10:25:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242453 The Tribunal remanded the case for a fresh examination by the Commissioner to determine if the expenses incurred and reimbursed by M/s. GHL were integral to Business Auxiliary Services provision, emphasizing the importance of establishing the link between the expenses and BAS provision for CENVAT credit eligibility. The denial of credit was primarily due to services not meeting input service criteria and using documents that did not meet Rule 9 requirements, necessitating a detailed review by the Commissioner based on the documents presented by the appellant. Case-Laws Service Tax Thu, 02 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242453