https://www.taxtmi.com/caselaws?id=261793 The Appellate Tribunal CESTAT NEW DELHI allowed the appeal partially, permitting the credit for telephone, courier, and cargo handling services but disallowing credit for traveling and hiring of car services due to insufficient evidence of a direct connection to the business. The appellant was directed to deposit the credit for the disallowed services within thirty days, with the authority authorized to appropriate any pre-deposit made towards the inadmissible credit. No penalty was imposed due to the absence of evidence indicating intentional evasion. en-us Fri, 17 Oct 2014 00:00:00 +0530 Wed, 22 Jul 2015 06:40:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261793 The Appellate Tribunal CESTAT NEW DELHI allowed the appeal partially, permitting the credit for telephone, courier, and cargo handling services but disallowing credit for traveling and hiring of car services due to insufficient evidence of a direct connection to the business. The appellant was directed to deposit the credit for the disallowed services within thirty days, with the authority authorized to appropriate any pre-deposit made towards the inadmissible credit. No penalty was imposed due to the absence of evidence indicating intentional evasion. Case-Laws Service Tax Fri, 17 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261793