https://www.taxtmi.com/caselaws?id=210169 The Tribunal allowed the appeal, overturning the denial of CENVAT credit on service tax for a telephone installed at a partner's residence. The decision was based on the lack of evidence disproving the business use of the telephone, aligning with precedents allowing such credits for input services directly connected to the business. The Tribunal distinguished the case from previous decisions cited by the department and emphasized the integral connection of input services with the manufacturing process. en-us Tue, 07 Jun 2011 00:00:00 +0530 Mon, 26 Nov 2012 11:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210169 The Tribunal allowed the appeal, overturning the denial of CENVAT credit on service tax for a telephone installed at a partner's residence. The decision was based on the lack of evidence disproving the business use of the telephone, aligning with precedents allowing such credits for input services directly connected to the business. The Tribunal distinguished the case from previous decisions cited by the department and emphasized the integral connection of input services with the manufacturing process. Case-Laws Service Tax Tue, 07 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210169