2012 (10) TMI 945

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.....S.V. Murthy; During EA 2000, audit report pointed out that the assessee had taken the credit of service tax towards telephone services utilised outside the plant and outside Ankleshwar. The telephone service utilised from the telephone installed outside the factory premises does not pertain to input services under the provisions of Rule 2(1) of Cenvat Credit Rules, 2004 as they are not used by....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....and outside Ankleshwar and on the basis of statements submitted by the appellant, the liability has been calculated and show cause notice was issued. The ground taken for denying the cenvat credit and demanding the same is that services were utilised outside the factory and outside Ankleshwar. Therefore, the arguments advanced by the learned AR that there is no evidence to show that services were ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y cover the issue before me. In the case of BASP Industries 2011 (24) STR 30 (Tri. Mumbai), the Tribunal took the view that credit is admissible in respect of service tax paid on telephone installed at the residence of one of the partners. The Tribunal held that department could not produce any evidence that telephone was not used for business purpose. This decision would show that it is for the d....