TMI Blog2018 (8) TMI 958X X X X Extracts X X X X X X X X Extracts X X X X ..... stances, the appellant is entitled to avail cenvat credit on the invoices which are in the name of M/s Baheti Soya Links - the appellant has correctly availed the credit. CENVAT Credit - input services - telephone services - denial on the premise that telephones were installed in the office of the appellant are in the name of the partners - Held that:- The telephones is used by the appellant fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stalled in the office of the appellant are in the name of the partners. 2. The brief facts of the case are that the appellant is partnership firm in the name of M/s Baheti Agri Links. Their another unit is in the name of M/s Baheti Soya Links. M/s Baheti Agri Links is registered with the Service Tax Department for payment of service tax for the service tax on the services provided by M/s Baheti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Against the said order, the appellant is before me in the present appeal. 2. Ld. Consultant appearing on behalf of the appellant submits that M/s Baheti Soya Links is a division of M/s Baheti Agri Link and preparing consolidated Balance Sheet in both the cases. It is also contended that services tax paid by M/s Baheti Soya Links has been accepted by the Department and on those services the se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otice issued to deny cenvat credit to the appellant on the following grounds. (a) The invoices of M/s Baheti Soya Links are not in the name of the appellant, therefore, they are not entitled to avail cenvat credit. (b) telephones were installed in the office of the appellant are in the name of the partners. In both the issues cenvat credit has been availed and same was agitated before the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s correctly availed the credit. 7. Further, on telephone services, I find that the telephones is used by the appellant for providing for taxable service and these telephones are installed in the office of the appellant, although in the name of the partners. Therefore, I hold that the appellant is entitled to avail cenvat credit on the telephone services. 8. In these circumstances, I find no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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