TaxTMI 
TaxTMI 
2013 (10) TMI 44
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.... seeking stay of the order in Appeal No. 04/Bol/2013 dated 07.01.2013 passed by Commr.(Appeals). 2. Briefly stating facts of the case are that the applicant has taken and utilized the credit of Rs.1,21,818/- for the period from June, 2008 to August, 2009 on the service tax paid on residential land line telephone services which were installed in residential area of the employees of the applicant c....
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.... the residences of few senior level officers were used for betterment of the company i.e. their day today manufacturing activity and also as part of the business activity of the applicant company. It is the contention that in terms of Rule 2 (l) of Cenvat Credit Rules, 2004 definition of input service covers the services used by the manufacturer in or in relation to Activities related to business.....
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....that the impugned services were not used for business activities of the applicant. 4. Per contra, the Ld. A.R. for Revenue reiterated the findings of the Commissioner (Appeal). 5. Heard both sides and perused the records. Issue in dispute is whether the credit on the telephone services installed at the residence of the Sr. level officers of the company is allowable to the applicant. 5.1 I find ....