https://www.taxtmi.com/caselaws?id=388709 The Tribunal upheld the denial of input credit to a private limited company for services like Air Travel Agent, Club and Association, Works Contract, Business Auxiliary, and more, citing lack of sufficient documentation and failure to prove business necessity. The exclusion clause in the CENVAT Credit Rules, 2004, was invoked, emphasizing that services were not proven for business use. The appellant's attempt to reshape arguments during the appeal process was dismissed, highlighting the importance of clear justifications and adherence to legal provisions for claiming input credit on taxable services. en-us Mon, 18 Nov 2019 00:00:00 +0530 Thu, 21 Nov 2019 11:24:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388709 The Tribunal upheld the denial of input credit to a private limited company for services like Air Travel Agent, Club and Association, Works Contract, Business Auxiliary, and more, citing lack of sufficient documentation and failure to prove business necessity. The exclusion clause in the CENVAT Credit Rules, 2004, was invoked, emphasizing that services were not proven for business use. The appellant's attempt to reshape arguments during the appeal process was dismissed, highlighting the importance of clear justifications and adherence to legal provisions for claiming input credit on taxable services. Case-Laws Service Tax Mon, 18 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388709