2015 (11) TMI 971

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.... Shri S. Nath, A.C (AR) ORDER Per Shri H.K.Thakur This appeal has been filed by the appellant against OIA No. 04/BOL/2013 dt 07/01/2013 passed by Commissioner (Appeals-III) Kolkata as first appellant authority. Under this OIA dt 07/01/2013 first appellate authority has allowed the appeal filed by the Revenue against OIO No. 07/AC/ASP/DGP-iv/11-12 dt 14/07/2011 where Cenvat credit was allo....

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....36 (Guj.)  (iii) Keltech Energies Limited v. CCE, Mangalore -2008 (10) STR 280 (Tri.  Bang.)  (iv) BASP Industries v. CCE, Mumbai-III  2011 (24) STR 30 (Tri.  Mumbai)  (v) Muscat Polymers Pvt. Ltd. v. CCE, Rajkot  2012 (26) STR 122 (Tri. Ahmd)  (vi) Bharat Petroleum Corporation Ltd. V. CCE, Mumbai-II 2013 (31) STR 455 (Tri....

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....ice has been held to be inadmissible as per Para 8 of this case law. 4. Heard both sides & perused the case records. The issue involved in this appeal is whether Cenvat credit on the telephone Services, availed at the residences of the senior officers of the appellant, is admissible when such bills are paid by the appellant. It is observed from the case laws relied upon by the appellant that ri....

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....ose and the bills are paid by the company. Therefore, it has to be considered as input services and that they are eligible for the benefit of the Cenvat credit, Similar issue was decided by the Mumbai bench in the bench in the case of Indian Rayons and Industries Ltd. (supra) and the Ahmadabad Bench, in the case of Excel Crop care Ltd. (supra), Wherein the benefit of input services with regard to ....