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2019 (8) TMI 202 - AT - Central ExciseCENVAT Credit - input services - telephone/ mobile services - HELD THAT:- There is no dispute that telephone is installed in the factory of the appellant and the same is used by the staff for the factory activities. Mobile phones used by the employees - HELD THAT:- The bills of the telephone/ mobiles are in the name of the Company. In various judgments cited by the ld. Counsel, the Cenvat credit in respect of telephone/ mobiles has been considered and held that credit is admissible - credit allowed. Appeal allowed in part.
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