2016 (5) TMI 889

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ubmitted on behalf of the appellant that in both the appeals common disallowance of service tax credit as input credit relates to cell phone service availed, courier service as well as service of travel agent availed. The additional issue that is involved for the period 1.4.2012 to 31.3.2013 is service tax paid on telephone charges. 2. The appellant says that the use of the service of cell phone ....