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2011 (1) TMI 590 - AT - Service TaxEligibility to avail Cenvat Credit - Limitation - Service tax paid by the service tax provider on mobile phones which were used by the staff - The contention of the revenue is that the amount of bill of the cell phones used by the employees is paid by the employees themselves - At the same time, the contention of the ld. Counsel that the amount has been reimbursed has not been rebutted in anywhere in the records - it is observed that no evidence was available on record to substantiate the above claims of the department - Further the appellants are not required under law to furnish the details of cell/mobile phones on which they had availed the input service credit as alleged by the department, which by no stretch of imagination can be averred as suppression of facts which necessitates invoking proviso to section 11A of the Central Excise Act - It is for the department to decipher and analyse the details of credit availed by the appellants in the monthly returns furnished to the department - Hence, the demand is clearly time barred. In any case input service credit is available to fixed telephone and mobile telephones given to the employees of a unit in the light of decision of Hon'ble Tribunal in the case of M/s. Keltech Energies Ltd. v. CCE [2008 -TMI - 4051 - CESTAT BANGALORE]- Decided in favour of assessee.
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