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2015 (10) TMI 1353 - CESTAT MUMBAI

2015 (10) TMI 1353 - CESTAT MUMBAI - TMI - Denial of CENVAT Credit - cellular services, insurance premium of vehicles used by their employees and by the company - Failure to produce relevant documents - Held that:- It is seen that after personal hearing, the appellant had indeed submitted the said evidence and the same could not be considered while passing the order. The appellants produced a copy of their letter dated 02/06/2010 wherein they have submitted the bills of telephone and insurance p .....

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dual health and accident policy. The Commissioner (Appeals) while denying the credit has observed as follows: I have gone through the facts of the case, records available in the file and the submissions made during the personal hearing. I find that the appellants have not given any evidence or documents, whatsoever, in support of the claim in the appeal except contending that the definition of input service is wide enough to include the credit claimed. While not denying the fact that service ta .....

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submitted some sample copies of vehicle duty slip details, monthly debit of mobile charges to officers personal account. In the case of vehicles duty slip it was observed that certain details like requisition from whom and date, name of the department etc. were kept blank. Therefore it cannot be verified that the vehicles were used exclusively for business purpose only. Regarding the mobile phones it was clarified that the companies debit the employee account on monthly basis whenever the bills .....

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of finished goods. In the facts of this case the Asst. Commissioner drew an inference from the statement of Shri V.S. Khasnis, the officer of the appellants that when there is no check on use it means this service are being used for the personal work of the employees. Further he did not verify from the records that the debit made to the employees in their account on account of excess use of mobile phones beyond their limit and the same is the case of vehicles. He has also not verified the purpo .....

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