2019 (11) TMI 958

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.... Authorised Representative for the Respondent ORDER Denial of input credit on tax paid on services like Air Travel Agent Services, Club and Association Services, Management Consultancy Services, Works Contract Services, Business Auxiliary Services, Electricity Charges etc. to the appellant both in the Order-in- Original and Order-in-Appeal is assailed in this appeal. 2. During the course of ....

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....its office whereas 'Business Auxiliary Service' was taken in relation to movement of goods belonging to employees, for which she submitted that despite all eligibility, CENVAT credit on those were refused to the appellant that resulted in consequent denial of refund. In submitting case laws reported in Xilinx India Tech. Services Pvt. Ltd. - 2016 (44) STR 635 (Tri.-Hyd.), Manhattan Associa....

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....submitted by the appellant alongwith a set of additional documents, learned Authorised Representative took the Bench through those invoice copies to substantiate that the "purpose" of such air travel has not reflected anywhere in the said copies nor appellant took any attempt to justify that such services were availed for official purpose. Further, contradicting the submission of the learned Couns....