2011 (9) TMI 509

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....B.S.V. Murthy: The credit of Service Tax paid on mobile telephone services has been disallowed on the ground that invoice is in the name of the company c/o employee's name. Further, it has also been held that the appellant had not produced any evidence to show that mobile telephone was used exclusively for business activity of the company. The appellant is aggrieved by this decision and is in app....

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....o show that all calls made were relating to business would result in voluminous work for both sides, which would be unproductive. I also find that without insisting on such requirement, credit of Service Tax paid on mobile telephone service was allowed by this Tribunal in the case of CCE Vapi Vs ITW India Ltd 2010 (17) STR 587 (Tri-Ahmd) as also by Hon'ble High Court of Gujarat in the case of CCE ....