https://www.taxtmi.com/caselaws?id=34136 The tribunal upheld the demand under Section 11A of the Finance Act for irregularly taken and utilized credit on input services. It ruled that the extended period for demand was valid despite the submission of ER-1 returns post-2001. Admissibility of credit on mobile services for business use was accepted, but a breakdown of charges for private and business purposes was required. Rent-a-cab service usage clarification was mandated. Security services at the railway side were deemed ineligible for credit. The tribunal found association charges credit inadmissible. Appellants were directed to make specified pre-deposits within a timeframe to avoid dismissal of appeals. Compliance would lead to a waiver of the balance and stay on recovery. en-us Wed, 31 Dec 2008 00:00:00 +0530 Fri, 24 Aug 2012 11:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34136 The tribunal upheld the demand under Section 11A of the Finance Act for irregularly taken and utilized credit on input services. It ruled that the extended period for demand was valid despite the submission of ER-1 returns post-2001. Admissibility of credit on mobile services for business use was accepted, but a breakdown of charges for private and business purposes was required. Rent-a-cab service usage clarification was mandated. Security services at the railway side were deemed ineligible for credit. The tribunal found association charges credit inadmissible. Appellants were directed to make specified pre-deposits within a timeframe to avoid dismissal of appeals. Compliance would lead to a waiver of the balance and stay on recovery. Case-Laws Service Tax Wed, 31 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34136