https://www.taxtmi.com/caselaws?id=327925 The case involved M/s India Cements Ltd appealing against the denial of Cenvat credit on telephone/mobile phone, courier services, and construction and repair services. The court allowed the credit for telephone/mobile phone and courier services but deemed the credit for repair and maintenance services for staff quarters ineligible, citing them as welfare activities. Penalties were set aside due to the interpretative nature of the issue and the appellants' bonafide belief. en-us Mon, 02 May 2016 00:00:00 +0530 Sat, 19 Nov 2016 14:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327925 The case involved M/s India Cements Ltd appealing against the denial of Cenvat credit on telephone/mobile phone, courier services, and construction and repair services. The court allowed the credit for telephone/mobile phone and courier services but deemed the credit for repair and maintenance services for staff quarters ineligible, citing them as welfare activities. Penalties were set aside due to the interpretative nature of the issue and the appellants' bonafide belief. Case-Laws Service Tax Mon, 02 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327925