https://www.taxtmi.com/caselaws?id=242553 The Appellate Tribunal CESTAT NEW DELHI allowed the appeal of the assessee regarding the disallowance of Cenvat credit on Service Tax paid for mobile phone and landline expenses. The Tribunal emphasized the importance of concrete evidence to establish the eligibility of Cenvat credit, noting that the appellant bank's provision of output services was supported by RBI guidelines displaying phone numbers for customer calls. The Tribunal criticized the first Appellate authority's lack of clear reasoning for disallowance and highlighted the necessity for reasoned decisions based on evidence in such matters. en-us Mon, 27 Feb 2012 00:00:00 +0530 Fri, 17 Jan 2014 11:16:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242553 The Appellate Tribunal CESTAT NEW DELHI allowed the appeal of the assessee regarding the disallowance of Cenvat credit on Service Tax paid for mobile phone and landline expenses. The Tribunal emphasized the importance of concrete evidence to establish the eligibility of Cenvat credit, noting that the appellant bank's provision of output services was supported by RBI guidelines displaying phone numbers for customer calls. The Tribunal criticized the first Appellate authority's lack of clear reasoning for disallowance and highlighted the necessity for reasoned decisions based on evidence in such matters. Case-Laws Service Tax Mon, 27 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242553