https://www.taxtmi.com/caselaws?id=355766 Denial of service tax credit was stated to be unsustainable where the adjudication order went beyond the original show cause notice, which was limited to non-filing of the prescribed return, and introduced broader objections without detailed reasoning. The text emphasises that credit disallowance must rest on specific findings, proper verification of the documents produced, and a reasoned examination of whether the services were connected with the taxable business activity. A summary, non-speaking rejection of claims, particularly in a second round of litigation, cannot stand when the disputed services appear prima facie linked to the output service. en-us Fri, 16 Feb 2018 00:00:00 +0530 Mon, 19 Feb 2018 08:37:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355766 Denial of service tax credit was stated to be unsustainable where the adjudication order went beyond the original show cause notice, which was limited to non-filing of the prescribed return, and introduced broader objections without detailed reasoning. The text emphasises that credit disallowance must rest on specific findings, proper verification of the documents produced, and a reasoned examination of whether the services were connected with the taxable business activity. A summary, non-speaking rejection of claims, particularly in a second round of litigation, cannot stand when the disputed services appear prima facie linked to the output service. Case-Laws Service Tax Fri, 16 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355766