https://www.taxtmi.com/caselaws?id=246641 The Tribunal allowed the appeal, finding that the cenvat credit for service tax on telephone services utilized outside specific locations was admissible. The judgment emphasized the necessity of establishing a direct link between the services availed and their use for business purposes. The appellant successfully argued that there was no evidence or allegation that the telephone services were not utilized for business activities, leading to the decision in their favor and providing consequential relief. en-us Tue, 23 Oct 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:37:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246641 The Tribunal allowed the appeal, finding that the cenvat credit for service tax on telephone services utilized outside specific locations was admissible. The judgment emphasized the necessity of establishing a direct link between the services availed and their use for business purposes. The appellant successfully argued that there was no evidence or allegation that the telephone services were not utilized for business activities, leading to the decision in their favor and providing consequential relief. Case-Laws Central Excise Tue, 23 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246641