https://www.taxtmi.com/caselaws?id=31587 The tribunal rejected the appellants' claim for input service tax credit for expenses related to social functions, stating they did not qualify as activities relating to business. However, it emphasized the necessity of explicitly alleging intention to evade duty and wilful suppression in the show cause notice to invoke demands. The tribunal upheld the Revenue's invocation of a larger period for demand confirmation due to non-declaration of inputs, citing relevant Cenvat Rules. en-us Tue, 05 Aug 2008 00:00:00 +0530 Sat, 05 Sep 2009 13:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31587 The tribunal rejected the appellants' claim for input service tax credit for expenses related to social functions, stating they did not qualify as activities relating to business. However, it emphasized the necessity of explicitly alleging intention to evade duty and wilful suppression in the show cause notice to invoke demands. The tribunal upheld the Revenue's invocation of a larger period for demand confirmation due to non-declaration of inputs, citing relevant Cenvat Rules. Case-Laws Service Tax Tue, 05 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31587