2008 (6) TMI 13

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..... nchis, JDR, for the respondent. [Order Per: Mrs. Archana Wadhwa, Member (Judicial)] - 1. The input credit of service tax of Rs.39,330/- stand denied to the appellant on the ground that the service tax paid on cell-phone, land-line, courier service cannot be held to be input service for the output service i.e. "maintenance and repairs" being provided by the appellant. 2. The appellant's contentio .....

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..... ndividuals and the appellant has not been able to establish that they were exclusively used in relation to the output services. 4. In view of the factual dispute, I send the matter to the original adjudicating authority for verifying the above aspect and if the phones are being used for attending calls of the customers to allow the credit by treating same as input service. In any case, I find no .....

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