https://www.taxtmi.com/caselaws?id=2452 A debatable issue arose on eligibility of service tax credit for telephone services used in connection with mandap keeper services, especially where no separate account was maintained. The authorities questioned the credit claim based on the telephone's location at the reception counter, while the appellant relied on the credit rules allowing limited utilisation and the broad statutory scope of mandap keeper service. On a prima facie view, the telephone connection was treated as capable of meeting the rule's requirements, making the dispute fit for appellate consideration. Partial waiver of pre-deposit was therefore granted, subject to a deposit of Rs. 10,000, and the balance demand and penalty were stayed pending appeal. en-us Tue, 24 Jul 2007 00:00:00 +0530 Wed, 16 Apr 2008 08:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2452 A debatable issue arose on eligibility of service tax credit for telephone services used in connection with mandap keeper services, especially where no separate account was maintained. The authorities questioned the credit claim based on the telephone's location at the reception counter, while the appellant relied on the credit rules allowing limited utilisation and the broad statutory scope of mandap keeper service. On a prima facie view, the telephone connection was treated as capable of meeting the rule's requirements, making the dispute fit for appellate consideration. Partial waiver of pre-deposit was therefore granted, subject to a deposit of Rs. 10,000, and the balance demand and penalty were stayed pending appeal. Case-Laws Service Tax Tue, 24 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2452