2016 (8) TMI 1257

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....Mishra, DR, for the Respondent. ORDER 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(....

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..... With regard to telephone service, I find that the appellant in reply to the show cause notice has specifically 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 Hand....