TMI Blog2015 (5) TMI 1008X X X X Extracts X X X X X X X X Extracts X X X X ..... the previous period. Therefore, the Cenvat credit is admissible. Admissibility of Cenvat credit - Telephone installed at the residence of Managing Director and Director of the appellant company - Held that: even if the telephone installed at the residence of Managing Director and Director of the appellant company are installed in the name of individual persons, the fact remains that it is the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the telephones were in the name of individual Director/Managing Director at their residence and not in the name of the appellant company. The total Cenvat credit availed in respect of these two services is ₹ 2,25,727/- for the period from Jan., 2005 to March, 2009. The department being of the view that these services are not covered by the definition of input service initiated proceedings ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 014-SM, dated 3-5-2012 in the appellant s own case for the previous period, that in view of this, the impugned order is not correct. 4. Shri G.R. Singh, ld. Departmental Representative defended the impugned order by reiterating the findings of the Commissioner (Appeals) and pleaded that so far as telephone services are concerned, the telephones are not in the name of the appellant company but i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the Tribunal vide Final Orders No. 292/2012-SM, dated 22-3-2012 and No. 524-525/2014-SM, dated 3-5-2012 for the previous period. Therefore, on this issue, the impugned order is not sustainable. 7. As regards the admissibility of Cenvat credit in respect of the telephone installed at the residences of the Managing Director and Director of the appellant company, even if the same are installe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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