2010 (4) TMI 189

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.... Shri R.S. Srova, JDR for the Revenue. [Order Per: Mr.B.S.V. Murthy]. - Stay application and appeal have been filed against the impugned order, wherein the service tax paid on the inspection charges for constructing the staff quarters at Morbi amounting to Rs.2,796/- and service tax paid on mobile phone service amounting to Rs.499/- have been disallowed. 2. After hearing both sides, I find t....

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....different and are not comparable. 4. On the other hand, the learned advocate appearing on behalf of the appellant relies on several decisions of the Tribunal, wherein it has been held that the credit cannot be denied on the ground that the same relates to the residential colony of the appellant. These decisions are in the case of GHCL Ltd. Vs. CCE Bhavnagar as reported in 2009 (16) STR 588 (Tri....