2018 (5) TMI 377

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....ent for the Respondent(s): Sh. A.K. Saini ORDER Per : Devender Singh The brief facts of the case are that the appellants were issued a show cause notice for denial of Cenvat credit on mobile phone bills and Commission paid to their selling agents. The matter was adjudicated and that the demand of Rs. 82,503/- was confirmed along with interest and imposition of equivalent penalty. In appea....

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....ies and perused the record. 6.  I find that the Ld. Commissioner (Appeal) has accepted that on merit service tax credit is available on mobile phone if used for business purpose but rejected on the ground that the appellant has not given mobile charges used for private as well as business purpose. Surprisingly, in the final order, Commissioner (Appeal) has concluded that 'prima-facie&#....