https://www.taxtmi.com/caselaws?id=383487 Denial of Cenvat credit on tours, travel and hotel expenses was questioned on the basis that the definition of input service under the Cenvat Credit Rules, 2004 had been read too narrowly, despite later legal developments expanding its scope. The appellant had filed bills, invoices, debit notes and explanatory material linking the expenditure to business travel for output services, so the absence of a Chartered Accountant certificate was treated as corroborative rather than mandatory. As the record required closer factual scrutiny than was appropriate at the second appellate stage, the matter was remanded to the original adjudicating authority to re-decide admissibility of the credit on the existing documents. en-us Fri, 19 Jul 2019 00:00:00 +0530 Thu, 25 Jul 2019 08:18:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383487 Denial of Cenvat credit on tours, travel and hotel expenses was questioned on the basis that the definition of input service under the Cenvat Credit Rules, 2004 had been read too narrowly, despite later legal developments expanding its scope. The appellant had filed bills, invoices, debit notes and explanatory material linking the expenditure to business travel for output services, so the absence of a Chartered Accountant certificate was treated as corroborative rather than mandatory. As the record required closer factual scrutiny than was appropriate at the second appellate stage, the matter was remanded to the original adjudicating authority to re-decide admissibility of the credit on the existing documents. Case-Laws Service Tax Fri, 19 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383487