2008 (4) TMI 223 - AT - Service Tax

Mandap Keeper Services - denial of credit on telephones - According to the Revenue the said telephone connections were not installed in the premises from where the output services were provided since telephone connections were at Reception only and were connected through EPABX Systems, it cannot be said that no telephones were installed in the specific area - appeal is allowed by way of remand.

Summary

The Appellate Tribunal CESTAT NEW DELHI allowed the appeal regarding denial of credit on telephones for "Mandap Keeper Services". The matter was remanded back to the adjudicating authority for further examination. (2008 (4) TMI 223 - CESTAT NEW DELHI)