2016 (5) TMI 1281

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ted against Order-in-Appeal No.US/325/RGD/2012 dated 11/05/2012 passed by Commissioner of Central Excise (Appeals), Mumbai. 2. None appeared on behalf of the appellant despite notice. 3. Since the appeal is of 2012, I take up the appeal for disposal in the absence of any representation. 4. Heard the learned DR and perused the records. 5. On perusal of the records, it transpires that the issue ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....-`-vis the activity, ie., manufacturing activities of the person claiming the Cenvat Credit. It is his submission that the telephones, which are installed at the guest house and Cenvat Credit availed on such facilities, service tax paid is also ineligible as the Tribunal in the case of Hindustan Zinc Ltd., Vs. CCE, Jaipur-Ii 2011 (270) ELT 111 (Tri-Del) has specifically recorded that any service r....