https://www.taxtmi.com/caselaws?id=328020 The case involved a cement manufacturing company denied Cenvat credit for telephone/mobile phone and courier services. The Adjudicating authority and Commissioner (Appeals) initially upheld the denial. However, citing a precedent involving similar services, the Bench allowed the credit for telephone/mobile phone and courier services, considering their use in manufacturing and commercial activities. The demand and penalty for these services were set aside. Repair and maintenance services for staff quarters were also deemed eligible for credit due to a bona fide belief. The appellants were granted relief, and the appeal was allowed. en-us Wed, 04 May 2016 00:00:00 +0530 Wed, 02 Nov 2016 16:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328020 The case involved a cement manufacturing company denied Cenvat credit for telephone/mobile phone and courier services. The Adjudicating authority and Commissioner (Appeals) initially upheld the denial. However, citing a precedent involving similar services, the Bench allowed the credit for telephone/mobile phone and courier services, considering their use in manufacturing and commercial activities. The demand and penalty for these services were set aside. Repair and maintenance services for staff quarters were also deemed eligible for credit due to a bona fide belief. The appellants were granted relief, and the appeal was allowed. Case-Laws Service Tax Wed, 04 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328020