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2016 (12) TMI 1336
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....ant Shri Mohammed Yousuf, AR - For the Respondent ORDER The appellant has filed the present appeal against the impugned order passed by the Commissioner (A) dated 15.11.2011 upholding the Order-in-Original. 2. Briefly the facts of the case are that the appellant is a SEZ unit manufacturing and exporting windmill parts falling under Chapter Subheading 8503. Appellant claimed refun....
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....ed operations within the SEZ area and the refund has been rejected on the ground that it is used for dual purposes i.e., for authorised operation and unauthorised operations. He further submitted that the telephone instruments are installed within the SEZ and are within the unit and the connection is also in the name of the appellant and the same is allowed as expenditure by the income tax authori....
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....ces with regard to the mobile phones have been upheld. I am of the considered view that this ratio would also apply for the landline phones installed in the Directors' and Company Officials' residence, as the bills are paid by the company and the telephones are used for business purpose. The appellant's contention that they are eligible for the Cenvat Credit in respect of mobile/landline phones is....