https://www.taxtmi.com/caselaws?id=766677 CESTAT Mumbai partially allowed the appeal regarding CENVAT credit on input services. The tribunal held that catering, outdoor catering, packaging, interior decorator, photography, and short-term accommodation services were ineligible as input services due to personal consumption or lack of evidence connecting them to output services. However, health fitness services, public relations services, and rent-a-cab services availed before April 1, 2011 were deemed eligible input services. The tribunal also ruled that CENVAT credit cannot be denied for procedural lapses regarding unregistered premises in registration certificates, particularly when amendments are pending departmental approval. en-us Tue, 25 Feb 2025 00:00:00 +0530 Fri, 28 Feb 2025 14:43:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766677 CESTAT Mumbai partially allowed the appeal regarding CENVAT credit on input services. The tribunal held that catering, outdoor catering, packaging, interior decorator, photography, and short-term accommodation services were ineligible as input services due to personal consumption or lack of evidence connecting them to output services. However, health fitness services, public relations services, and rent-a-cab services availed before April 1, 2011 were deemed eligible input services. The tribunal also ruled that CENVAT credit cannot be denied for procedural lapses regarding unregistered premises in registration certificates, particularly when amendments are pending departmental approval. Case-Laws Service Tax Tue, 25 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766677