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2016 (9) TMI 137 - AT - Service TaxInput service tax credit - allowability - telephone charges (landline and mobile etc.,) given to staff - documents on which input service tax credit taken were in the name of registered office/top management personnel - responsibility to discharge burden cast under Rule 9(6) of CENVAT Credit Rules, 2004 - duty paying documents - Held that:- the issue is adequately covered by the judgment of Hon'ble High Court of Gujarat in the case of CCE vs Excel crop care Ltd. [2008 (7) TMI 160 - HIGH COURT GUJARAT] and also by the judgment of Tribunal in the case of CCE, Kolkata VI Vs ITC Ltd. [2013 (3) TMI 44 - CESTAT KOLKATA]. Therefore, the impugned amount of credit pertaining to charges on landline and mobile phones used by the employees of the appellant, being an eligible input service, requires to be considered as eligible input credit. - Decided in favour of appellant with consequential relief
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