2013 (2) TMI 103

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....refund of cenvat credit paid on service tax paid on construction services, security services and maintenance of garden in respect of residential colony of the employees and service tax paid in respect of telephone services installed in the residence of officers reversed by them on the basis of audit objection. 2. Heard both sides. 3. I find that the refund claim had been rejected by relying upon....

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.... and therefore service tax credit as claimed in respect of such services other than telephone services in respect of telephone installed in the residential colony of the employees is not admissible. As regards telephone service, I find that the decision of the Tribunal in the case of ITC Ltd. v. CC&E [2009] 20 STT 110 (Chennai - CESTAT) took a view that such credit is admissible. In the absence of....