https://www.taxtmi.com/caselaws?id=382518 Entitlement to Cenvat credit on input services depends on demonstrating a sufficient correlation between the input services and the registered output service. Where the existing record is inadequate for a final determination, the matter may be remanded so the claimant can place supporting documents before the original authority and the claim can be re-examined afresh. The Tribunal followed the same approach as in an earlier round on an identical issue and directed fresh consideration with due opportunity to adduce evidence. en-us Wed, 19 Jun 2019 00:00:00 +0530 Fri, 05 Jul 2019 06:18:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382518 Entitlement to Cenvat credit on input services depends on demonstrating a sufficient correlation between the input services and the registered output service. Where the existing record is inadequate for a final determination, the matter may be remanded so the claimant can place supporting documents before the original authority and the claim can be re-examined afresh. The Tribunal followed the same approach as in an earlier round on an identical issue and directed fresh consideration with due opportunity to adduce evidence. Case-Laws Service Tax Wed, 19 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382518