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2008 (12) TMI 144 - AT - Service TaxIn Commissioner of Central Excise Vs. Excel Crop Care Ltd. the Hon'ble High Court of Gujarat held that the fact that the phones were not installed in the factory premises was not a ground germane to the provisions of the relevant rules. The above finding of the Hon'ble High Court applies equally to the credit in respect of land line phones. In the absence of a contrary finding in the orders of the lower authorities, it has to be held that telephone service in relation to the phones involved is covered by the definition of input service contained in the CCR, 2004 in view of the Tribunal order and the judgement of the High Court referred. It is accordingly held that the impugned credit was admissible to the respondents. The appeal filed by the Revenue is dismissed.
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