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2015 (10) TMI 1147 - CESTAT DELHI

2015 (10) TMI 1147 - CESTAT DELHI - 2015 (39) S.T.R. 889 (Tri. - Del.) - Denial of CENVAT Credit - Various services - Held that:- Telephone bills are in the name of head office and same has been used by the officials at their residence and residential premises has been taken on rent where as per rent deed no commercial activity can be carried out by the appellant. I find that in this case bills are raised for the mobile bills which have been used by the officials of the appellant. Therefore, as .....

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it.

Services has been used by the appellant for dismantling of their plant and machinery located at their premises which was ultimately shifted to their new premises though same is integral part of their activity. Accordingly, I hold that appellant is entitled to take Cenvat Credit thereon.

Further, the Chartered Accountant services have been availed by the appellant in the course of their business activity. Therefore, I hold that appellant is entitled to take Cenvat Credit .....

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2414/- was disallowed on account of Telephone bills are in the name of Head office; c) ₹ 3,38,880/- was disallowed on the service tax paid on the rent paid for the premises which was carrying out job worker for the appellant; d) ₹ 8842/- was disallowed on the service tax paid on dismantling of the old building; and e) ₹ 21,630/- on service tax paid on Chartered Accountant services was denied as invoices is in the name of old office. 2. Heard the parties. Considered the submiss .....

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