https://www.taxtmi.com/caselaws?id=422860 CENVAT credit on service tax could not be finally upheld on the existing record because the nature of the service allegedly received from the development manager, the supporting invoice or debit note basis, the proper levy of service tax, and the nexus with the appellant's output service were not clearly established. The tribunal found the documentary record insufficient to determine whether the claimed input service was admissible or whether any loan-related tax burden could validly be passed on. The credit dispute was therefore remanded for fresh adjudication, with all issues kept open. en-us Fri, 20 May 2022 00:00:00 +0530 Tue, 24 May 2022 11:16:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422860 CENVAT credit on service tax could not be finally upheld on the existing record because the nature of the service allegedly received from the development manager, the supporting invoice or debit note basis, the proper levy of service tax, and the nexus with the appellant's output service were not clearly established. The tribunal found the documentary record insufficient to determine whether the claimed input service was admissible or whether any loan-related tax burden could validly be passed on. The credit dispute was therefore remanded for fresh adjudication, with all issues kept open. Case-Laws Service Tax Fri, 20 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422860