2011 (1) TMI 45

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....rvice tax paid on passenger air fare 2) service tax paid on servicing charges and insurance charges of company vehicle 3) service tax paid on residential telephone lines of the staff of the assessee and 4) setting aside of penalty imposed under Rule 15 of the CENVAT Credit Rules.   2. Heard ld. SDR and perused the records none appears for the respondents in spite of notice.   3. I ....

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..... Coming to service tax paid on residential telephones of the staff, following the decision in the case of ITC Ltd. Vs CCE Salem [2009 (14) STR 847], and noting that it is not the case of the Revenue that telephone service was used for personal purposes of the officials of the assessee, I agree with the lower appellate authority to hold that credit is admissible.   4. In the result, I upho....