In CCE, Chennai-III V Greaves Cotton Ltd [2009 -TMI - 33811 - CESTAT CHENNAI]. credit of service tax paid towards telephone service for use of mobile phones and landlines installed in residence of managers of assessee company was held to be admissible, even if installed outside the factory
Mobile phones used by whole time directors in relation to business activities of company were allowed for cenvat purpose [CCE v BSBK Pvt Ltd 2009 -TMI - 32789 - CESTAT, NEW DELHI].
Service tax paid by assessee manufacturer to mobile phone service provider, on mobile phones provided to its employees, is an input service and credit thereof can be utilized for payment of service tax [ CCE v Excel Crop Care Ltd 2007 -TMI - 1456 - CESTAT, Ahmedabad]
CAclubindia
