https://www.taxtmi.com/caselaws?id=387798 The Tribunal allowed the appellant's appeal, overturning the denial of Cenvat credit on air travel services, repair and maintenance services, and annual maintenance charges. The burden of proof was on the department to establish personal use of air travel services, which they failed to do. The classification of services as works contract services at the invoice stage did not affect credit eligibility, as the services were not related to construction. Therefore, the appellant was deemed eligible for credit, and the impugned order was set aside with consequential relief. en-us Fri, 19 Jul 2019 00:00:00 +0530 Sat, 02 Nov 2019 10:30:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387798 The Tribunal allowed the appellant's appeal, overturning the denial of Cenvat credit on air travel services, repair and maintenance services, and annual maintenance charges. The burden of proof was on the department to establish personal use of air travel services, which they failed to do. The classification of services as works contract services at the invoice stage did not affect credit eligibility, as the services were not related to construction. Therefore, the appellant was deemed eligible for credit, and the impugned order was set aside with consequential relief. Case-Laws Central Excise Fri, 19 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387798