2021 (8) TMI 232

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....cise Tariff Act, 1985. The appellant avails Cenvat Credit of Central Excise duty paid on the inputs and service tax on the input services. During the disputed period, the factory of the appellant was audited by the department under E.A. 2000. During the course of audit, it was observed that the appellant had availed Cenvat Credit of Service Tax paid on the input services namely Rent-a-Cab, Insurance, Membership Fees, Travel Expenses (Foreign). Such Cenvat Credit was denied by the department on the ground that the disputed services are not confirming to the definition of 'input service' provided under Rule 2(l) of the Cenvat Credit Rules, 2004. The show cause notice issued by the department was adjudicated vide order dated 28.02.2017, wherei....

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....hereon were considered as business expenditure in the books of accounts maintained by the appellant. Thus, considering the facts of the case, I am of the firm view that the disputed services in this case should merit consideration as 'input service' for the purpose of entitling an assessee to avail the Cenvat benefit. 4. However, on examination of the case records, I find that the appellant did not submit the documentary evidences either before the original or first appellate authority to demonstrate that it is entitled to avail the Cenvat credit on some of the disputed services. In this context, the learned AR appearing for Revenue also stated that the appellant did not submit the invoices or other documents before the authorities below t....