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    <title>2009 (1) TMI 192 - CESTAT, CHENNAI</title>
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    <description>The Appellate Tribunal CESTAT, Chennai allowed the appeal filed by M/s. ITC Ltd. regarding the availment of service tax credit for mobile phones and telephones installed at the residential premises of its executives. The Tribunal held that the telephones used by executives constituted input services related to manufacturing excisable goods, contrary to the original authority&#039;s decision. Citing relevant case laws, the Tribunal found the impugned order inconsistent with legal provisions and supported the admissibility of service tax credit for telephone services used by staff at their residences, ultimately vacating the original order and allowing the appeal.</description>
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    <pubDate>Tue, 27 Jan 2009 00:00:00 +0530</pubDate>
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      <title>2009 (1) TMI 192 - CESTAT, CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=33960</link>
      <description>The Appellate Tribunal CESTAT, Chennai allowed the appeal filed by M/s. ITC Ltd. regarding the availment of service tax credit for mobile phones and telephones installed at the residential premises of its executives. The Tribunal held that the telephones used by executives constituted input services related to manufacturing excisable goods, contrary to the original authority&#039;s decision. Citing relevant case laws, the Tribunal found the impugned order inconsistent with legal provisions and supported the admissibility of service tax credit for telephone services used by staff at their residences, ultimately vacating the original order and allowing the appeal.</description>
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      <pubDate>Tue, 27 Jan 2009 00:00:00 +0530</pubDate>
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