TMI Blog2009 (7) TMI 150X X X X Extracts X X X X X X X X Extracts X X X X ..... th are being taken up together for disposal. 2. After hearing ld. DR and on perusal of the records, it is seen that the appellants are engaged in the manufacturer of Cement clinker and cement classifiable under Heading No. 25.02 of the Schedule to the Central Excise Tariff Act, 1985. The appellants availed Cenvat credit facility on inputs, capital goods and input services. In the impugned order, the Commissioner disallowed Cenvat credit on various input services as discussed below :- (A) Air Travel Agent Services: The Commissioner observed that the appellants had not adduced any evidence that the air tickets were purchased for their officials and the journeys undertaken were related to the manufacture of sales promotion of their g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the credit availed on Service Tax paid on telephone services can be extended only in respect of the telephone installed in the factory of manufacturer. It has also been held that the telephone used in the Area Marketing Office cannot be said to be used in or in relation to manufacture of final product or in relation to manufacturer of final product or clearance of the final products from the place of removal. The appellants relied upon the Board's Circular vide F. No. 137/85/2007.CX. 4 reported in 2007 (7) S.T.R. C.6 as under:- "11.3 A doubt has also been raised regarding admissibility of Cenvat credit on service tax paid in respect of mobile phones. In the Service Tax Credit Rules, 2002, it was prescribed that credit of service tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service is used for promoting sale of its product. The Larger Bench of the Tribunal in the case of ABB Ltd. v. CCE - 2009 (15) S.T.R. 23 (Tri.-LB) = (2009) 21 STT 77C (Bangalore-CESTAT-LB) held that the activities relating to business would fall within the definition of "input service". In the present case, the Mandap Keeper services utilised in relation to business activities. In view of that, the denial of credit on input-service of Mandap Keeper is not proper. 3. In view of the above discussion, denial of credit on telephone service and Mandap Keeper are set aside. The denial of credit on Air Travel Agent, Renta-Cab and Maintenance and Repair Services are set aside and the matter is remanded back to the Commissioner to decide ..... X X X X Extracts X X X X X X X X Extracts X X X X
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