2009 (7) TMI 150

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....xcise Tariff Act, 1985. The appellants availed Cenvat credit facility on inputs, capital goods and input services. In the impugned order, the Commissioner disallowed Cenvat credit on various input services as discussed below :- (A) Air Travel Agent Services: The Commissioner observed that the appellants had not adduced any evidence that the air tickets were purchased for their officials and the journeys undertaken were related to the manufacture of sales promotion of their goods. In the memo of appeal, the appellants have contended that the expenditure incurred with supporting documents were submitted in reply to the show cause notice, which is also recorded in the impugned order. As such, it is required to examine the documents by th....

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....n relation to manufacture of final product or in relation to manufacturer of final product or clearance of the final products from the place of removal. The appellants relied upon the Board's Circular vide F. No. 137/85/2007.CX. 4 reported in 2007 (7) S.T.R. C.6 as under:- "11.3 A doubt has also been raised regarding admissibility of Cenvat credit on service tax paid in respect of mobile phones. In the Service Tax Credit Rules, 2002, it was prescribed that credit of service tax was admissible only or telephone connection installed in the business premises. A clarification to this effect was also issued vide Circular No. 59/8/2003-ST., dated 20-6-2003 [2006 (155) E.L.T. T-7], in the context of the Service Tax Credit Rules, 2002. However, ....