2016 (8) TMI 1257

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.... Denial of Cenvat credit on the input services is the subject matter of present dispute. The period involved in this case is from January, 2005 to July, 2005. Cenvat credit of Service tax paid on the following services were disallowed by the Department on the ground that those services are not confirming to definition of Input Service contained in Rule 2(l) of the Cenvat Credit Rules, 2004 :- Sl....

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....ifically stated that the telephones were installed in the residences of some of the Officers. Since the telephones were not installed within the factory, Cenvat credit on such service is also not available. With regard to catering service provided in the factory, C & F Agent of Depot, Cargo Handling Service of Depot, Business Auxiliary Service of depot, Cenvat credit is permissible for the reason ....