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2015 (10) TMI 1147 - CESTAT DELHIDenial of CENVAT Credit - Various services - Held that:- Telephone bills are in the name of head office and same has been used by the officials at their residence and residential premises has been taken on rent where as per rent deed no commercial activity can be carried out by the appellant. I find that in this case bills are raised for the mobile bills which have been used by the officials of the appellant. Therefore, as per Rule 9 of the Cenvat Credit Rules 2004 appellant is entitled to take Cenvat Credit thereon. For denial of Cenvat Credit of ₹ 3,38,880/- the reason is that the appellant has not produced job work agreement. In fact, the appellant has produced the job work agreement which revenue has not contravened without any cogent evidence that these premises were not used by the appellant in their job working activities. Therefore, I hold that appellant has correctly taken the Cenvat Credit. Services has been used by the appellant for dismantling of their plant and machinery located at their premises which was ultimately shifted to their new premises though same is integral part of their activity. Accordingly, I hold that appellant is entitled to take Cenvat Credit thereon. Further, the Chartered Accountant services have been availed by the appellant in the course of their business activity. Therefore, I hold that appellant is entitled to take Cenvat Credit - Decided in favour of assessee.
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