https://www.taxtmi.com/caselaws?id=35526 Cenvat credit was discussed in relation to input services used for business activities beyond the factory. Telephone services used for marketing or other business offices were treated as eligible input services. Mandap keeper services used for a stockists' meet and sales promotion were also regarded as relating to business and therefore credit-eligible. By contrast, credit claims on air travel agent, rent-a-cab, and maintenance and repair services depended on factual proof of actual business use and supporting documents; where that evidence had not been examined, the matter required fresh adjudication on merits. en-us Tue, 28 Jul 2009 00:00:00 +0530 Fri, 12 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35526 Cenvat credit was discussed in relation to input services used for business activities beyond the factory. Telephone services used for marketing or other business offices were treated as eligible input services. Mandap keeper services used for a stockists' meet and sales promotion were also regarded as relating to business and therefore credit-eligible. By contrast, credit claims on air travel agent, rent-a-cab, and maintenance and repair services depended on factual proof of actual business use and supporting documents; where that evidence had not been examined, the matter required fresh adjudication on merits. Case-Laws Service Tax Tue, 28 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35526