TMI Blog2016 (9) TMI 137X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 - duty paying documents - Held that:- the issue is adequately covered by the judgment of Hon'ble High Court of Gujarat in the case of CCE vs Excel crop care Ltd. [2008 (7) TMI 160 - HIGH COURT GUJARAT] and also by the judgment of Tribunal in the case of CCE, Kolkata VI Vs ITC Ltd. [2013 (3) TMI 44 - CESTAT KOLKATA]. Therefore, the impugned amount of credit pertaining to charges on landline and m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se Act, 1944. 1.1 A show cause notice dated 07-11-12 was issued proposing disallowance input service tax credit amounting to ₹ 19,60,838/- on the alleged ground that the documents on which input service tax credit taken were in the name of registered office/top management personnel and appellant failed to discharge burden cast on them under Rule 9(6) of CENVAT Credit Rules, 2004 and did ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner (Appeals) all the disputed demands have dropped except ₹ 47,620/- relating to landline and mobile charges. He contended that the landline phones and mobile phones were actually used by the employees for business operations. He further submitted that the landlines are in the name of the appellant only and even the other mobile bills bear the name of the appellant in addition to nam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r department argued that it is not clear whether the amount of ₹ 47,620/- relate only to telephone/mobile charges or whether there are some other services/charges involved. In response learned advocate averred that the said amount pertains predominantly only to landline/mobiles charges. 4. In the circumstances, and taking note that the issue is adequately covered by the case laws supra, I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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