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2014 (1) TMI 770 - CESTAT NEW DELHIDisallowance of Cenvat credit - Expenses incurred in use of mobile phone and also landlines - Held that:- There were no observations about inadmissibility of Cenvat credit in the impugned order. Nowhere it has been brought out in the show cause notice or in the orders of the authorities below that appellant bank was not provider of output service. RBI guidelines displayed at the branch premises disclose the phone numbers to which the customers can make a call. That includes landline phone proving that the phones were used to provide output service - Decided ion favour of assessee.
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