TMI Blog2009 (6) TMI 73X X X X Extracts X X X X X X X X Extracts X X X X ..... rthcoming - in respect of “rent-a-cab service”, no documents on records that these service was used by functionaries/officials/employees of the company to commute between their administrative office and the factory for purposes connected with the manufacture and/or clearance of the finished goods - a mobile phone can be used by a person for multifarious purposes – credit denied on all the four input services. - ST/241-244/2008 - A/227-230/WZB/2009-CIV/SMB - Dated:- 1-6-2009 - Shri P.G. Chacko, Member (Judicial) (Final Order Nos. A/227-230/WZB/2009-CIV/SMB dt. 1.6.2009 certified on 15.6.2009 in Appeal Nos. ST/241-244/2008) Shri Rajesh Ravindran, Adv. for Appellant. Shri K. Lal, SDR for Respondent. Per P.G. Chacko: In t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... coaching and training, computer networking, credit rating, share registry and security, inward transportation of inputs or capital goods and outward transportation upto the place of removal." The allegation was denied and the demands contested. In adjudication of the dispute, the original authority denied the above CENVAT credits to the assessee and ordered recovery thereof under Section 11A read with Rule 14, imposed equal amount of penalty on them under Rule 15 and also ordered that interest be paid on the CENVAT credit under Section 11AB read with Rule 14. In appeals filed against the orders of the adjudicating authority, the first appellate authority held against the assessee. Hence the present appeals. 2. The learned counsel for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ise on final products whereas Sections 73 and 75 of the Finance Act are applicable where the credit has been utilized for payment of service tax on output services. The instant case is one in which, admittedly, the CENVAT credit in question was utilized for payment of duty on finished goods. On this basis, the so-called preliminary objection is ruled out. 3. The learned counsel further refers to each of the four items on which the CENVAT credits in question were taken. He submits that these items are coming within the scope and ambit of the definition of "input service" given under Rule 2(1). The learned SDR has contested this claim. After considering the submissions, I find that the subscription given by the assessee to SIMA was in no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is admissible to the appellant. This argument is farfetched inasmuch as, if it is accepted, CENVAT credit will have to be allowed to the assessee in respect of "rent-a-cab service" availed by the counsel himself to come to this Court to argue their case. It is understandable if the above service was used by functionaries/officials/employees of the company to commute between their administrative office and the factory for purposes connected with the manufacture and/or clearance of the finished goods. Even for this purpose, there must be documentary evidence. No document is available on record. "Mobile telephony service" has already been claimed to be an 'input service' defined under Rule 2(1). It is within anybody's knowledge that a mobile p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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