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    <title>2018 (5) TMI 377 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal allowed the appeal, setting aside the Commissioner (Appeals) decision to deny Cenvat credit on mobile phone bills. The Tribunal deemed the denial based on the breakdown of telephone bills for private and business use as unreasonable, especially when the phones were registered in the appellant firm&#039;s name, and expenses were properly recorded in their accounts. The judgment emphasized that the denial of credit on this basis was untenable, ultimately resulting in the appeal being allowed.</description>
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      <title>2018 (5) TMI 377 - CESTAT CHANDIGARH</title>
      <link>https://www.taxtmi.com/caselaws?id=359813</link>
      <description>The Tribunal allowed the appeal, setting aside the Commissioner (Appeals) decision to deny Cenvat credit on mobile phone bills. The Tribunal deemed the denial based on the breakdown of telephone bills for private and business use as unreasonable, especially when the phones were registered in the appellant firm&#039;s name, and expenses were properly recorded in their accounts. The judgment emphasized that the denial of credit on this basis was untenable, ultimately resulting in the appeal being allowed.</description>
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      <pubDate>Tue, 20 Mar 2018 00:00:00 +0530</pubDate>
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