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2009 (3) TMI 37 - CESTAT, NEW DELHICredit on mobile phone used in providing Industrial Construction service denied on ground that mobile phone bills were not issued in the name of the respondent company – revenue submits that mere payment of bills by the respondents does not imply that the services have been utilized by the respondent company for business activities – since mobile phones were utilized by the full time directors of the company for business purposes which were not negated by the Revenue, credit allowed
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