2018 (3) TMI 1711

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....he Respondent : Mr.G.R. Singh, D.R. ORDER PER: S.K. MOHANTY Denial of cenvat credit of Service Tax paid on telephone service is the subject matter of present dispute. The period involved in this case is from April, 2004 to September, 2015. The ld. Commissioner (Appeals) has held that telephone service had been used by the appellant in relation to business activities and thus, Service Tax ....

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....ed excisable goods. Further, from the letters dated 03.12.2013, 02.04.2014, 01.09.2014, 23.03.2016 addressed by the appellant to the Superintendent (Audit), I find that the appellant had stated that the common input service credit taken in respect of the manufacturing of the goods as well as for the trading activities was proportionately reversed in respect of use /utilisation of such input servic....