2017 (8) TMI 541

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.... Shri K.T. Pakshirajan, Assistant - Commissioner (AR) - For the Respondent ORDER Per: S.S GARG The present appeal is directed against the impugned order dated 30.08.2013 passed by the Commissioner (appeals) whereby the Commissioner (Appeals) has rejected the appeal of the appellant. Since the issue lies in a narrow compass, with the consent of both the parties, I proceed to decide the ....

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....ing the principles of natural justice in the impugned orders, has observed that the appellants are not eligible to avail the credit of service tax paid on the said services and has demanded and ordered for recovery of irregular credit availed along with appropriate interest under Rule 14 of the CCR read with Section 11 A and Section 11AB of the Central Excise Act, 1944 (Act for short). Adjudicatin....

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.... of the company and the company has provided phone at his residential premises purely for official purposes and the bills are received in the company name and therefore the company is entitled to take credit. He further submitted that with regard to credit taken on Car servicing, since the car has been provided by the company for official purposes and therefore the company is eligible for credit. ....

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.... the submissions of both the parties and perusal of the material on record and the judgments relied upon by the appellant, I find that the issue involved in the present appeal is whether the Telephone installed at the residence of the Managing Director fall in the definition of 'input service' or not. For this I find that in the case of Vishal Pipes Ltd. Vs. CCE, Noida reported in 2015 (40....