TMI Blog2015 (11) TMI 971X X X X Extracts X X X X X X X X Extracts X X X X ..... ired to he decided in favour of the appellant. Secondly as favouble decisions were existing during the relevant period therefore, appellant can not be considered have taken credit with intention to evade. The demand issued to the appellant in these proceedings is thus clearly time barred - Decided in favour of assessee. - Appeal No. ST/70337/2013 - ORDER NO. FO/A/75612/15 - Dated:- 16-10-2015 - Shri H.K.Thakur, Technical Member For the Petitioner : Shri Hoursh Shukla, (C.A) For the Respondent : Shri S. Nath, A.C (AR) ORDER Per Shri H.K.Thakur This appeal has been filed by the appellant against OIA No. 04/BOL/2013 dt 07/01/2013 passed by Commissioner (Appeals-III) Kolkata as first appellant authority. Under this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he bench go through Para 8.3 of CBEC Circular No. 97/8/2007-ST dt 23/8/07 according to which Service tax paid on mobile phone Services has been clarified to be admissible. He also produced copies of BSNL bills according to which entire bill amount, alongwith Service tax with respect to residential telephone lines, has been paid by the appellant. 3. Sh. S. Nath AC (AR) appearing on behalf of the Revenue relied upon the case law of Monnet Ispat Energy Ltd vs CCE Raipur [2010 (19) STR 417 (Tri Del)] to argue that Cenvat credit on such telephone Service has been held to be inadmissible as per Para 8 of this case law. 4. Heard both sides perused the case records. The issue involved in this appeal is whether Cenvat credit on the telepho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e landline phones installed in the Directors and Company Officials residence, as the bills are paid by the company and the telephones are used for business purpose. The appellant s contention that they are eligible for the Cenvat Credit in respect of mobile/landline phones is required to be upheld. The impugned order is set aside and the appeals are allowed with consequential relief, if any. 4.1 On merits the appeal is thus required to he decided in favour of the appellant. Secondly as favouble decisions were existing during the relevant period therefore, appellant can not be considered have taken credit with intention to evade. The demand issued to the appellant in these proceedings is thus clearly time barred. 5. In view of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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