https://www.taxtmi.com/caselaws?id=336016 CENVAT credit on input services requires proper documentary support and proof that the service expenditure was actually borne by the assessee. Credit on security services was disallowed because the invoices were in the name of the Welfare Committee and there was no adequate evidence that the assessee incurred the expense. Credit on internet and rent-a-cab services was also disallowed for lack of supporting documents. For GTA services, the denial could not be sustained without examining whether outward transportation was under an FOR destination arrangement; that issue was remanded for fresh consideration and evidence. en-us Tue, 01 Nov 2016 00:00:00 +0530 Wed, 14 Dec 2016 14:36:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336016 CENVAT credit on input services requires proper documentary support and proof that the service expenditure was actually borne by the assessee. Credit on security services was disallowed because the invoices were in the name of the Welfare Committee and there was no adequate evidence that the assessee incurred the expense. Credit on internet and rent-a-cab services was also disallowed for lack of supporting documents. For GTA services, the denial could not be sustained without examining whether outward transportation was under an FOR destination arrangement; that issue was remanded for fresh consideration and evidence. Case-Laws Service Tax Tue, 01 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336016