https://www.taxtmi.com/caselaws?id=76444 Cenvat credit on mobile phone services was found admissible where the phones were in the company's name, the bills were paid by the company, and the department produced no contrary evidence of personal use. The mere possibility that mobile phones may be used for both personal and business purposes was held insufficient to deny credit when the record supported employee use for business purposes and no employee statements or other material disproved that claim. On those facts, the denial of credit was unsustainable. en-us Wed, 09 Dec 2009 00:00:00 +0530 Mon, 02 Aug 2010 17:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76444 Cenvat credit on mobile phone services was found admissible where the phones were in the company's name, the bills were paid by the company, and the department produced no contrary evidence of personal use. The mere possibility that mobile phones may be used for both personal and business purposes was held insufficient to deny credit when the record supported employee use for business purposes and no employee statements or other material disproved that claim. On those facts, the denial of credit was unsustainable. Case-Laws Service Tax Wed, 09 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76444