https://www.taxtmi.com/caselaws?id=249754 The appellant, engaged in storage and warehousing services, claimed CENVAT credit for service tax liability but failed to provide proof of payment to service providers. The original adjudicating authority allowed only partial credit due to lack of payment evidence. The Commissioner (Appeals) upheld this decision, emphasizing the importance of proof of payment. The appellant's appeal was rejected as it inaccurately represented grounds and failed to address the core issue of lack of payment proof. Despite opportunities, the appellant did not produce necessary payment evidence, leading to the denial of the CENVAT credit claim. The lack of seriousness in prosecuting the appeal, demonstrated by non-appearance and lack of effort, further contributed to the rejection. en-us Fri, 15 Mar 2013 00:00:00 +0530 Tue, 22 Jul 2014 18:51:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249754 The appellant, engaged in storage and warehousing services, claimed CENVAT credit for service tax liability but failed to provide proof of payment to service providers. The original adjudicating authority allowed only partial credit due to lack of payment evidence. The Commissioner (Appeals) upheld this decision, emphasizing the importance of proof of payment. The appellant's appeal was rejected as it inaccurately represented grounds and failed to address the core issue of lack of payment proof. Despite opportunities, the appellant did not produce necessary payment evidence, leading to the denial of the CENVAT credit claim. The lack of seriousness in prosecuting the appeal, demonstrated by non-appearance and lack of effort, further contributed to the rejection. Case-Laws Service Tax Fri, 15 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249754