TMI Blog2016 (5) TMI 1281X X X X Extracts X X X X X X X X Extracts X X X X ..... e settled in favour of the appellant by the Tribunal decision in the case of Stanzen Toyotetsu India Pvt. Ltd. [2008 (12) TMI 118 - CESTAT Bangalore], which has been upheld by the Hon’ble High Court of Karnataka reported in [2011 (4) TMI 201 - KARNATAKA HIGH COURT]. In the said judgement, the Tribunal has held that service tax paid on the canteen services, transportation of employees, group insura ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeal No.US/325/RGD/2012 dated 11/05/2012 passed by Commissioner of Central Excise (Appeals), Mumbai. 2. None appeared on behalf of the appellant despite notice. 3. Since the appeal is of 2012, I take up the appeal for disposal in the absence of any representation. 4. Heard the learned DR and perused the records. 5. On perusal of the records, it transpires that the issue involved in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... activity, ie., manufacturing activities of the person claiming the Cenvat Credit. It is his submission that the telephones, which are installed at the guest house and Cenvat Credit availed on such facilities, service tax paid is also ineligible as the Tribunal in the case of Hindustan Zinc Ltd., Vs. CCE, Jaipur-Ii 2011 (270) ELT 111 (Tri-Del) has specifically recorded that any service received in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for availing Cenvat credit. As regards the Cenvat Credit on service tax paid on mobile phone and the residential telephones, the judgement of Hon ble High Court of Bombay in the case of Ultratech Cement 2010 (20) STR 589 (Bom) and Excel Crop CareLtd. 2008 (12) STR 436 (Guj) are directly on the point and holds Cenvat Credit is allowed on the service tax paid. 8. In view of the foregoing, I find ..... X X X X Extracts X X X X X X X X Extracts X X X X
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