2016 (5) TMI 889

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..... submitted on behalf of the appellant that in both the appeals common disallowance of service tax credit as input credit relates to cell phone service availed, courier service as well as service of travel agent availed. The additional issue that is involved for the period 1.4.2012 to 31.3.2013 is service tax paid on telephone charges. 2. The appellant says that the use of the service of cell phone .....

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..... is limited count, the matter is remitted to the adjudicating authority to satisfy him with the evidence as to the use of such service in taxable service activity or manufacturing activity. Only upon satisfaction either way, the authority shall pass appropriate reasoned and speaking order. Appellant is entitled to reasonable opportunity of hearing. 5. In the result, both the appeals are disposed o .....

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