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2009 (1) TMI 192 - AT - Service TaxCenvat Credit on telephone services – mobile phones and landline phones installed by company at residence of executives - In the Excel Crop Care Ltd. case, the Hon’ble High Court of Rajasthan held that service tax paid for use of mobile phones was available to the assessee paying the mobile phone bill. Their Lordships held that “the ground on which the credit was disallowed namely, the phones were not installed in the factory premises, cannot be termed to be a ground germane to the provisions of the rules relevant for the purpose. In the Indian Rayon and Industries Ltd. case, the Tribunal had held that service tax paid on mobile phones was available as credit to eligible service providers of output service and manufacturers. Excel Crop Care case, Grasim Industries case, Keltech Energies Ltd. case and the Brakes India Ltd. case had followed the ratio of the Tribunal’s decision in the Indian Rayon & Industries Ltd. case. – Credit allowed.
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