TMI Blog2008 (12) TMI 144X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 judge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tribunal in the case of Indian Rayon Industries Ltd. Vs. CCE, Bhavnagar [2007 (78) RLT 459 (CESTAT-Mum.) = 2006 (4) STR 79 (Tri. Mum)], the Commissioner (Appeals) set aside the order of the original authority. In that case the Tribunal had held that CENVAT Credit Rules, 2004 (CCR) applicable during the material time did not require specifically that the telephones to be installed in the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... installed in the business premises and not in respect of phones not installed in the factory including mobile phones. The respondents relied on the decision of the Tribunal in the Indian Rayon Industries Ltd. (supra) in support of the claim that the impugned credit was admissible. CCR, 2004 did not prohibit availment of such credit inasmuch as the said phones were used for providing output serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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