https://www.taxtmi.com/caselaws?id=268162 Telephone and landline services installed at the residences of senior officers were treated as input services for Cenvat credit where the assessee paid the bills and the services were used for business purposes; the contrary Revenue objection was not accepted, so credit was admissible. The extended period of limitation was also unavailable because favourable legal authority on such credit already existed during the relevant period, and the record did not show suppression or intent to evade duty. The adverse order was therefore set aside and consequential relief followed. en-us Fri, 16 Oct 2015 00:00:00 +0530 Sat, 21 Nov 2015 11:41:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268162 Telephone and landline services installed at the residences of senior officers were treated as input services for Cenvat credit where the assessee paid the bills and the services were used for business purposes; the contrary Revenue objection was not accepted, so credit was admissible. The extended period of limitation was also unavailable because favourable legal authority on such credit already existed during the relevant period, and the record did not show suppression or intent to evade duty. The adverse order was therefore set aside and consequential relief followed. Case-Laws Service Tax Fri, 16 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268162