https://www.taxtmi.com/caselaws?id=269369 Proportionate CENVAT credit on common input services was denied where the assessee carried on both motor vehicle sales and authorised service station activity but maintained no separate records to identify service-wise use. In the absence of documentary evidence showing the extent of input services attributable to the taxable service activity, and where the disputed credits were more closely connected with the sales business, proportional credit could not be allowed. The disallowance was sustained. en-us Fri, 02 Jan 2015 00:00:00 +0530 Mon, 14 Dec 2015 10:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269369 Proportionate CENVAT credit on common input services was denied where the assessee carried on both motor vehicle sales and authorised service station activity but maintained no separate records to identify service-wise use. In the absence of documentary evidence showing the extent of input services attributable to the taxable service activity, and where the disputed credits were more closely connected with the sales business, proportional credit could not be allowed. The disallowance was sustained. Case-Laws Service Tax Fri, 02 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269369