https://www.taxtmi.com/caselaws?id=386120 The case involved two issues: 1) Availment of Cenvat credit on input services for employees' personal use, and 2) Availment of Cenvat credit based on debit notes. The appellant, a Public Limited Company, availed credit on services like internet and insurance for employees' personal use. The department sought recovery, alleging wrongful availing of credit. The Member ruled in favor of the appellant, stating that employees were service recipients and entitled to credit. Regarding the second issue, the appellant did not avail credit based on debit notes, contrary to the department's contention. The judgment favored the appellant, setting aside the demand and allowing the appeal with necessary relief. en-us Thu, 19 Sep 2019 00:00:00 +0530 Tue, 03 Nov 2020 11:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386120 The case involved two issues: 1) Availment of Cenvat credit on input services for employees' personal use, and 2) Availment of Cenvat credit based on debit notes. The appellant, a Public Limited Company, availed credit on services like internet and insurance for employees' personal use. The department sought recovery, alleging wrongful availing of credit. The Member ruled in favor of the appellant, stating that employees were service recipients and entitled to credit. Regarding the second issue, the appellant did not avail credit based on debit notes, contrary to the department's contention. The judgment favored the appellant, setting aside the demand and allowing the appeal with necessary relief. Case-Laws Service Tax Thu, 19 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386120