2008 (8) TMI 279

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...., for the Appellant. Shri S. Vasudevan, Advocate, for the Respondent. [Order]. - All the appeals are arising out of a common order and, therefore, all are being taken up together for disposal. 2. After hearing both the sides and on perusal of the records, it is revealed from the show cause notice that the Respondents availed Cenvat Credit of Service Tax paid on Mobile Phones in respect of....

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....lating to business, etc. 4. I find from the show cause notice that the Mobile Phones were used in the Respondent's work place and Corporate office, Mumbai and Kolkata. So, the contention of the ld. DR that the Respondent failed to produce any evidence regarding the use of the Mobile Phones is without any substance. The Tribunal in the case of Indian Rayon and Industries Ltd. v. C.C.E., Bhavnaga....