https://www.taxtmi.com/caselaws?id=4010 Service tax credit on telephone bills was admissible only where the telephone was installed and used at the business premises for the testing activity. Credit relating to the proprietor's residential telephone was disallowed, while credit relating to telephones at the business premises was allowed. Because part of the credit was wrongly taken, penalty remained sustainable, but it had to be confined to the inadmissible portion; the penalty was reduced accordingly. en-us Mon, 17 Dec 2007 00:00:00 +0530 Mon, 09 Feb 2009 11:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4010 Service tax credit on telephone bills was admissible only where the telephone was installed and used at the business premises for the testing activity. Credit relating to the proprietor's residential telephone was disallowed, while credit relating to telephones at the business premises was allowed. Because part of the credit was wrongly taken, penalty remained sustainable, but it had to be confined to the inadmissible portion; the penalty was reduced accordingly. Case-Laws Service Tax Mon, 17 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4010