2014 (1) TMI 1047

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..... isputedly, the mobiles/telephone installed at the residence of the Managing Director or senior employees is having a nexus with the business of manufacturing of the appellant company. Therefore, following the decision in Ultratech Cement Ltd. [2010 (10) TMI 13 - BOMBAY HIGH COURT], I hold that the appellants are entitled for input service credit on the mobiles/telephone installed at the residence .....

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..... .) = 2010 (20) S.T.R. 577 (Bom.), the Hon ble High Court has held that any service availed by a manufacturer of excisable goods in the course of their business activity is entitled for input service credit. Undisputedly, the mobiles/telephone installed at the residence of the Managing Director or senior employees is having a nexus with the business of manufacturing of the appellant company. Theref .....

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