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2018 (5) TMI 377 - CESTAT CHANDIGARHCENVAT credit - mobile phone bills - Commission paid to their selling agents - Held that: - Admittedly, the phones were registered in the name of the appellant firm and the payment of the bills inclusive of the service tax was being made by the appellant. The expenditure incurred by the assessee was duly reflected in their books of accounts - the breakup of the telephone bills into private and official calls is an irrelevant exercise and denial of credit on that basis is untenable - appeal allowed - decided in favor of appellant.
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