https://www.taxtmi.com/caselaws?id=246514 The judge ruled in favor of the appellants, emphasizing the need to establish the connection between services availed and business activities to claim input service credit. The appellants were instructed to provide evidence demonstrating the aircraft's use in their business activity to be eligible for the credit. The judgment highlighted the importance of proper documentation to support claims for input service credit, referencing a previous case where services availed in the business of manufacturing qualified for such credit. The appeal was disposed of with directives for verification of aircraft usage, underscoring the significance of evidence in claiming input service credit. en-us Fri, 13 Jul 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246514 The judge ruled in favor of the appellants, emphasizing the need to establish the connection between services availed and business activities to claim input service credit. The appellants were instructed to provide evidence demonstrating the aircraft's use in their business activity to be eligible for the credit. The judgment highlighted the importance of proper documentation to support claims for input service credit, referencing a previous case where services availed in the business of manufacturing qualified for such credit. The appeal was disposed of with directives for verification of aircraft usage, underscoring the significance of evidence in claiming input service credit. Case-Laws Central Excise Fri, 13 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246514