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2009 (6) TMI 97 - AT - Service TaxCENVAT credit on mobile phone service - the finding of the lower authorities that the mobile phones were used for both personal and business purposes was arrived at upon verification of the mobile phone bills produced by the assessee. For the benefit of CENVAT credit on mobile phone service, it is necessary that the assessee should establish that the mobile phones were used exclusively for purposes connected with their business activities or, directly or indirectly, in or in relation to the manufacture/clearance of excisable goods. - In this scenario, the evidentiary value of the mobile phone bills has also got to be examined. Unfortunately, not even a specimen copy is available on record. In the circumstances, I am constrained to observe that the appellant has failed to establish prima facie case. They have not pleaded financial hardships either. – pre-deposit of service tax directed – pre-deposit of penalty waived
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