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2012 (10) TMI 945 - AT - Central ExciseDenial of CENVAT Credit - Services were utilised outside the factory and outside Ankleshwar - Held that:- credit is admissible even for the mobile phones installed outside the factory and utilisation can be outside the factory. Therefore, as submitted, the decision in the case of Excel 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 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 - Decided in favour of assessee.
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