TMI Blog2015 (10) TMI 1147X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 per Rule 9 of the Cenvat Credit Rules 2004 appellant is entitled to take Cenvat Credit thereon. For denial of Cenvat Credit of ₹ 3,38,880/- the reason is that the appellant has not produced job work agreement. In fact, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4/2014-EX(SM) - Final Order No. 51638/2015-EX(SM) - Dated:- 6-5-2015 - Shri Ashok Jindal, Member (Judicial), J For the Petitioner : Shri V.K. Das, Advocate for the Appellant For the Respondent : Shri R.K. Mishra, DR for the Respondent ORDER Per Ashok Jindal: Cenvat Credit has been denied to the appellant on the following grounds: a) ₹ 35,634/- was disallowed on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... used by the appellant. As these services have been used by the appellant and as per Rule 9 of the Cenvat Credit Rules 2004 the appellant is entitled to take Cenvat Credit on these services. Therefore, I allow the Cenvat Credit on these services. 4. ₹ 2414/- was disallowed on account of telephone bills are in the name of head office and same has been used by the officials at their residenc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8842/- was denied for dismantling of old building. In fact these 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. 7. Further, the Chartered Accountant service ..... X X X X Extracts X X X X X X X X Extracts X X X X
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