TMI Blog2016 (5) TMI 889X X X X Extracts X X X X X X X X Extracts X X X X ..... ncerned, it is quite possible as to the use of those services for the purpose of manufacturing and commercial activity of the appellant. Therefore, CENVAT credit claimed in respect of service tax paid thereon are allowed. So far as travel agency service is concerned, appellant has not at all the explained the reason as to where such service was utilized and for what purpose and whether in rela ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1.3.2013 is service tax paid on telephone charges. 2. The appellant says that the use of the service of cell phone operator service, courier agency service as well as travel agency and telephone service provider are in relation to manufacturing as well as commercial activity of the appellant. Therefore, CENVAT credit claimed on all such services may be allowed. 3. So far as services related ..... X X X X Extracts X X X X X X X X Extracts X X X X
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