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Service Tax - Highlights / Catch Notes

Home Highlights July 2017 Year 2017 This

CENVAT credit - maintenance of separate records - appellants ...


Appellants' Claim on Exclusive Phone Use for Taxable Services Lacks Evidence, Affects CENVAT Credit Records.

July 21, 2017

Case Laws     Service Tax     AT

CENVAT credit - maintenance of separate records - appellants failed to produce sufficient/substantial evidence in support of their contention that the said phones were used exclusively for taxable services viz., business promotion of service of customers as well as sale of vehicles through financiers.

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