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2009 (6) TMI 73 - CESTAT, MUMBAI
Cenvat Credit – input service - subscription to SIMA (Sponge Iron Manufacturers Association), security services at railway siding at Roha, rent-a-cab service and mobile telephony service – held that - subscription given by the assessee to SIMA was in no way connected with the manufacture of final products or with clearance thereof from the factory, there is not even a remote connection - The purpose of posting of security personnel must be discerned from the agreement between the appellant and security agency. But none is forthcoming - in respect of “rent-a-cab service”, no documents on records that these service was used by functionaries/officials/employees of the company to commute between their administrative office and the factory for purposes connected with the manufacture and/or clearance of the finished goods - a mobile phone can be used by a person for multifarious purposes – credit denied on all the four input services.