TMI Blog2012 (10) TMI 945X X X X Extracts X X X X X X X X Extracts X X X X ..... xcel Crop Care Limited [2008 (7) TMI 160 - HIGH COURT GUJARAT] clearly cover the issue before me. In the case of BASP Industries [2011 (6) TMI 389 - CESTAT, MUMBAI], the Tribunal took the view that credit is admissible in respect of service tax paid on telephone installed at the residence of one of the partners. The Tribunal held that department could not produce any evidence that telephone was no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o input services under the provisions of Rule 2(1) of Cenvat Credit Rules, 2004 as they are not used by the manufacturer directly or indirectly in or in relation to manufacture of final product. Similarly, it was also observed that the same practice of availing cenvat credit on service tax towards telephone services utilised outside the plant and outside Ankleshwar was also not correct. Accordingl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refore, the arguments advanced by the learned AR that there is no evidence to show that services were utilised in relation to manufacture or business activities of the appellant and no evidence has been produced by the appellant that services were related to business does not seem to flow from the show cause notice at all. The allegation in the show cause notice was that the services were utilised ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... idence that telephone was not used for business purpose. This decision would show that it is for the department to show that service was not used for business purpose. In this case, neither there is any allegation in the show cause notice that telephone was not used nor there is any evidence put-forth. 3. Under these circumstances, I find that credit availed has been correctly availed and the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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