2014 (1) TMI 770

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... RDER None present for the appellant. Nor there is any adjournment application on record. The disallowance of Cenvat credit is against Service Tax paid on expenses incurred in use of mobile phone and also landlines. The appellant came to the Tribunal with the grievance that those being connected with providing of output service, Cenvat credit of Service Tax should not be denied. 2. Learned D .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of the grounds of appeal which says that RBI guidelines displayed at the branch premises disclose the phone numbers to which the customers can make a call. That includes landline phone proving that the phones were used to provide output service. In absence of evidence as stated above, the appeal of the assessee is allowed. (Dictated and pronounced in the open Court)
Case laws, Decisions, Judg .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X