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2011 (6) TMI 389 - AT - Service TaxCENVAT credit on the service tax on telephone installed at the residence of one of the partners of the appellant - Held that:- The department could not produce any evidence, contrary to the fact that the telephones were not used for the business purpose and that the expenditure was borne by the appellant company and cost of input service, the department also could not produce any evidence that they have undertaken any investigation to find out that the telephone service was used for other than business purpose nor could refute the contention of the appellant that Income Tax department has accepted such expenditure as business expenditure. As in KELTECH ENERGIES LIMITED Versus COMMISSIONER OF C. EX., MANGALORE [2008 (1) TMI 96 - CESTAT BANGALORE] the CENVAT credit in case of telephone installed at the residences of the director and officials of the assessee was allowed - in favour of assessee.
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