https://www.taxtmi.com/caselaws?id=431013 Cenvat credit could not be denied on air travel agency services absent any material showing personal use or employee consumption; business travel recorded in the books was not enough to treat it as non-business expenditure. Credit denial on works contract services also failed because the reverse charge notification cited applied to individuals, partnership firms and HUFs, not to a private limited company, and the valuation or abatement notification relied on was inapplicable on the facts. The construction service disallowance was unsustainable because the appellate authority introduced a new basis beyond the show-cause notice and original order. The credit disallowances were therefore set aside with consequential relief. en-us Fri, 18 Nov 2022 00:00:00 +0530 Sat, 03 Dec 2022 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431013 Cenvat credit could not be denied on air travel agency services absent any material showing personal use or employee consumption; business travel recorded in the books was not enough to treat it as non-business expenditure. Credit denial on works contract services also failed because the reverse charge notification cited applied to individuals, partnership firms and HUFs, not to a private limited company, and the valuation or abatement notification relied on was inapplicable on the facts. The construction service disallowance was unsustainable because the appellate authority introduced a new basis beyond the show-cause notice and original order. The credit disallowances were therefore set aside with consequential relief. Case-Laws Central Excise Fri, 18 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431013