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TMI Blog2009 (9) TMI 290X X X X Extracts X X X X X X X X Extracts X X X X ..... of which, credit will be allowed only on telephone sets installed in the business premises but the mobile phones were not installed in the business premises. On that basis, Cenvat Credit was denied and the said denial was also confirmed by the Commissioner (Appeals). Held that- there was no allegation against the assessee that those mobile phones were not being used in or in relation to the manuf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /2003-ST, dated 20-6-2003. As per para 2.8 of the Circular, credit will be allowed only on telephone sets installed in the business premises and that mobile phones are not covered. On that basis the Cenvat credit was denied and the said denial was also confirmed by the Commissioner (Appeals). Aggrieved by the same the appellant is before me. 4. Heard both sides and perused the records. 5. Lear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t under the old Service Tax Credit Rules, 2002 which required specifically the telephones to be installed in the premises of the Service Provider to be eligible for such credit. There is no such stipulation in the new Cenvat Credit Rules, 2004 and hence the old Circular cannot be pressed into service against the appellants. Moreover, the lower appellate authority was required to decide the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... phones were meant to be used in connection with the business of the company. This presumption, of course, is rebuttable. As this presumption is in favour of the assessee, the rebuttal has to come from the revenue. Further he prayed that the appeal be accepted. 7. On the other hand the learned SDR submits that the show-cause notice has not to be read in its strict terms and it should be read in l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... obile phone is not available to the appellant as the telephone sets are not installed in the business premises. There was no allegation against the appellant that these mobile phones are not being used in or in relation to the manufacture of the final product. The argument of the learned SDR has no force. I am convinced by the reliance placed before me by the learned Counsel for the appellant and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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