2008 (2) TMI 349

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....the Appellant. Shri M.M. Mathkar, JDR, for the Respondent. [Order] - Vide impugned order, the service tax of Rs. 1,79,239/- stands confirmed by the authorities below by rejecting the Modvat credit availed by the appellant in respect of service tax paid on the telephones installed at various locations as also in respect of tax paid on mobile phones. Penalty of Rs. 10,000/- also stands imposed....

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....the cell-phones are in the names of different individuals. 3. Learned Advocate fairly concedes that the mobile phones in the name of the individual employees of the company are not entitled to input credit of the tax so paid by them. Similarly, he agrees that land-line phones which are either installed at the residential premises or are not in the name of the company will not be entitled to inp....