Appellant's CENVAT credit claim for Rent-a-Cab and Foreign Travel expenses denied due to lack of evidence.

Appellant's CENVAT credit claim for Rent-a-Cab and Foreign Travel expenses denied due to lack of evidence. https://www.taxtmi.com/highlights?id=59083 CENVAT Credit - input services - The appellant did not submit the documentary evidences either before the original or first appellate authority to demonstrate that it is entitled to avail the Cenvat credit on some of the disputed services. - Since, the onus lies with the appellant for proper substantiation of the fact regarding availment of Cenvat credit on the disputed services viz., Rent-a-Cab and Travel expenses (Foreign) has not been fulfilled, the denial of Cenvat benefit on such services in the impugned order cannot be faulted. - AT en-us Fri, 06 Aug 2021 11:04:52 +0530 Fri, 06 Aug 2021 11:04:52 +0530 TaxTMI RSS Generator Appellant's CENVAT credit claim for Rent-a-Cab and Foreign Travel expenses denied due to lack of evidence. https://www.taxtmi.com/highlights?id=59083 CENVAT Credit - input services - The appellant did not submit the documentary evidences either before the original or first appellate authority to demonstrate that it is entitled to avail the Cenvat credit on some of the disputed services. - Since, the onus lies with the appellant for proper substantiation of the fact regarding availment of Cenvat credit on the disputed services viz., Rent-a-Cab and Travel expenses (Foreign) has not been fulfilled, the denial of Cenvat benefit on such services in the impugned order cannot be faulted. - AT Highlights Central Excise Fri, 06 Aug 2021 11:04:52 +0530 https://www.taxtmi.com/highlights?id=59083