2019 (5) TMI 469

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....dent ORDER SUVENDU KUMAR PATI: In this appeal, the appellant has challenged the inadmissibility of CENVAT credit availed by it on air travel agent & tour operator services, life insurance/general insurance services and rent-a-cab services for the period from April, 2008 to March, 2013 covering pre and post negative list resume on the basis of EA Audit held in October, 2013 resulted upon impo....

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....e services were not availed for personal use or consumption by its employees, for which he set aside the order passed by the Commissioner (Appeals). 3. Learned Authorised Representative for the respondent-department, while reaffirming the reasoning and rationality of the order passed by the Commissioner (Appeals), pointed out that w.e.f. 01.07.2011 i.e. after introduction of negative list, those....

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.... below had not taken strain in inspecting those documents before given their respective findings. It is also submitted by way of written note that considering the nature of services provided by the appellants, a lot of travelling was involved on a continuous basis throughout the year for attending various clients and considering the loss or injury to the staff as well as nature of services, Air Tr....

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....e demand assessment study and the same is also duly reflected in the general ledger. This being so, I fail to understand as to why appellant failed to produce any document before the authorities below to substantiate availment of CENVAT credit and its eligibility for which it was put to show-cause notice which was replied with citing the same reason as noted in the preceding paragraph. I therefore....