2009 (3) TMI 37

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....) Shri M.M. Singh, D.R. for the Revenue; Shri Sanjay Grover, Advocate for the respondent [Order per : P.K. Das, Member (Judicial)] - Revenue filed this appeal against Order-in-Appeal No.11-ST/RPR-II/2008 dated 9.4.2008 passed by the Commissioner (Appeals), Raipur. 2. The relevant facts of the case, in brief, are that the respondents are engaged in providing taxable service of Industria....

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....eligible for the services used in relation to the business activities. He submits that in the present case the employees of the respondent company used the mobile phone for individual purposes and, therefore, the respondent company is not eligible for credit. He further submits that mere payment of bills by the respondent company does not imply that the services have been utilized by the responden....

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....rals Pvt. Ltd. vs. CCE, Rajkot, reported in 2008 (12) STR 716 (Tri.-Ahmd.). He also submits that the demand of tax is clearly barred by limitation. 5. After hearing both sides and on perusal of the records, it is seen from the impugned order that mobile phones were used by the full time directors of the respondent company. It is also seen that the respondents produced the bank statement showing....