2013 (2) TMI 103

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.... appeal against the decision of denial of 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 ....

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.... such provision of service is welfare activity 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 tha....