https://www.taxtmi.com/caselaws?id=368132 Cenvat credit on boarding and lodging charges was examined on the question of business nexus with output services. Because the appellant had produced invoices and supporting material, and the lower authorities had not addressed that evidence in a reasoned manner, the Tribunal held that the factual admissibility question required further scrutiny. It also noted that allegations of personal use were not verified on the record. The appellate order was therefore set aside and the matter remanded to the Commissioner (Appeals) for fresh adjudication, including consideration of additional evidence and further enquiry. en-us Fri, 28 Sep 2018 00:00:00 +0530 Wed, 03 Oct 2018 08:20:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368132 Cenvat credit on boarding and lodging charges was examined on the question of business nexus with output services. Because the appellant had produced invoices and supporting material, and the lower authorities had not addressed that evidence in a reasoned manner, the Tribunal held that the factual admissibility question required further scrutiny. It also noted that allegations of personal use were not verified on the record. The appellate order was therefore set aside and the matter remanded to the Commissioner (Appeals) for fresh adjudication, including consideration of additional evidence and further enquiry. Case-Laws Service Tax Fri, 28 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368132