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2013 (10) TMI 44 - AT - Service TaxCENVAT Credit - Residential land line telephone services - Held that:- Commissioner (Appeal) has given a general observation that the telephone installed at the residence cannot be related to business activity without giving any evidence in this regard - as per definition of input services during the relevant period under Rule 2 (l) of Cenvat Credit Rules, 2004 the credit on input services used in the business activities are admissible - prima facie the applicant has been able to make out a case for staying the operation of the order passed by Commr. (Appeal) - Stay granted.
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