https://www.taxtmi.com/caselaws?id=385104 CENVAT credit on air travel, renovation-related services, event management and hotel bills turned on whether the input services had a sufficient nexus with the output business activity. The Tribunal found that the documents produced suggested the foreign travel was for business purposes and that the renovation-related charges included drawing and documentation expenses, but these materials had not been properly examined by the lower authorities. Because admissibility of credit depended on a proper nexus analysis, the matter was remanded for fresh adjudication on the existing and any further material produced. en-us Wed, 10 Jul 2019 00:00:00 +0530 Fri, 30 Aug 2019 07:13:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385104 CENVAT credit on air travel, renovation-related services, event management and hotel bills turned on whether the input services had a sufficient nexus with the output business activity. The Tribunal found that the documents produced suggested the foreign travel was for business purposes and that the renovation-related charges included drawing and documentation expenses, but these materials had not been properly examined by the lower authorities. Because admissibility of credit depended on a proper nexus analysis, the matter was remanded for fresh adjudication on the existing and any further material produced. Case-Laws Central Excise Wed, 10 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385104