https://www.taxtmi.com/caselaws?id=412143 The Tribunal allowed the appeal by a management consultant company against the denial of Cenvat credit on service tax paid for employee accommodation like guest houses/hotels, citing potential personal use. The appellant's clear policy on official usage of accommodation, supported by evidence, countered the revenue's lack of proof of personal use. The Tribunal emphasized the importance of substantiating claims with evidence in tax matters and set aside the order, highlighting the significance of internal regulations and the burden of proof in tax disputes. en-us Tue, 17 Aug 2021 00:00:00 +0530 Sat, 11 Sep 2021 09:55:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412143 The Tribunal allowed the appeal by a management consultant company against the denial of Cenvat credit on service tax paid for employee accommodation like guest houses/hotels, citing potential personal use. The appellant's clear policy on official usage of accommodation, supported by evidence, countered the revenue's lack of proof of personal use. The Tribunal emphasized the importance of substantiating claims with evidence in tax matters and set aside the order, highlighting the significance of internal regulations and the burden of proof in tax disputes. Case-Laws Service Tax Tue, 17 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412143