Cenvat Credit of Service Tax paid on Landline phones installed by company in the Directors' and Company Officials' is allowed

There is a common query related to eligibility of Cenvat Credit of Service Tax paid on Ladlind Phones installed by the company in the Directors' or Company Officials'. The query was for mobile phones Directors' or Company Officials' registered at their residential addresses.

Now CESTAT has answered the query in favor of assessee. While delivering the judgment, CESTAT observed as under:

"that the mobile phones and landline phones have been installed by the Company for business purpose and the bills are paid by the company. Therefore, it has to be considered as input services and that they are eligible for the benefit of the Cenvat credit."

 [For full text of judgment - visit - 2008 -TMI - 4051 - CESTAT BANGALORE]