2013 (6) TMI 605

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...., Addl. Commissioner (A.R.) Per: Ashok Jindal: The appellant is in appeal against the impugned order wherein "input service" credit on telephone services which are installed at the residence of the officials of the appellant has been denied. 2. Heard both sides. 3. The learned Counsel for the appellant submits that the telephone services installed at their official residences are used ....

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.... HEG Ltd.- 2011 (24) S.T.R. 275 (Chattisgarh). In that case, the issue of telephones installed at the residence of the officials of the assessee company came before the Hon'ble High Court of Chattisgarh wherein the view taken by the Tribunal 'that the appellant is entitled for "input service" credit on the telephone services which used in t relation to business activities' has been upheld ....

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....ce" should have direct nexus with the manufacturing activity. Therefore, he prayed that the impugned order be upheld. 5. I have carefully considered the submissions made by both the sides. 5.1 In as much as the issue has already been decided by the Hon'ble High Court of Bombay in the case of Ultratech Cement cited supra, particularly para 29 of the judgement, wherein the Hon'ble High....

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....of Maruti Suzuki Ltd. (supra) has no relevance to the facts of this case. Moreover, the decision of the Maruti Suzuki Ltd. (supra) which has been relied upon by the learned A.R. is jeopardy as the same is pending before the Larger Bench of the Hon'ble Apex Court. Therefore, I do not find any force in the argument advanced by the learned A.R. 5.2 I am convinced with the argument advanced by ....