https://www.taxtmi.com/caselaws?id=384297 The Tribunal partially allowed the appeal challenging the denial of CENVAT credit on various services. The denial of credit on GTA services was remanded for further examination to consider the 'FOR' destination basis. The denial based on invoices addressed to the Corporate Office was set aside as ISD registration was found not mandatory. The denial of credit on hotel stay was overturned due to lack of evidence of personal consumption. Additionally, the denial of credit on auction services was rejected as the commission paid was deemed eligible under the CENVAT Credit Rules. The Tribunal emphasized the importance of considering relevant circulars, judicial decisions, and factual evidence in determining credit eligibility. en-us Fri, 09 Aug 2019 00:00:00 +0530 Sat, 10 Aug 2019 06:42:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384297 The Tribunal partially allowed the appeal challenging the denial of CENVAT credit on various services. The denial of credit on GTA services was remanded for further examination to consider the 'FOR' destination basis. The denial based on invoices addressed to the Corporate Office was set aside as ISD registration was found not mandatory. The denial of credit on hotel stay was overturned due to lack of evidence of personal consumption. Additionally, the denial of credit on auction services was rejected as the commission paid was deemed eligible under the CENVAT Credit Rules. The Tribunal emphasized the importance of considering relevant circulars, judicial decisions, and factual evidence in determining credit eligibility. Case-Laws Central Excise Fri, 09 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384297