2014 (1) TMI 1047 - AT - Service Tax

Denial of CENVAT Credit - Installation of mobile/telephone at the residence of the Managing Director - Held that - any service availed by a manufacturer of excisable goods in the course of their business activity is entitled for input service credit. Undisputedly, the mobiles/telephone installed at the residence of the Managing Director or senior employees is having a nexus with the business of manufacturing of the appellant company. Therefore, following the decision in Ultratech Cement Ltd. 2010 (10) TMI 13 - BOMBAY HIGH COURT , I hold that the appellants are entitled for input service credit on the mobiles/telephone installed at the residence of the senior officers of the appellant company - Decided in favour of assessee.

Summary

The Appellate Tribunal CESTAT Mumbai allowed input service credit on mobiles/telephones installed at the residence of the Managing Director and other employees of the company, citing a previous court decision. Stay applications and appeals were allowed.