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TMI Blog2010 (2) TMI 532X X X X Extracts X X X X X X X X Extracts X X X X ..... - E/33 and 1082/2009 - 583-584/2010 - Dated:- 26-2-2010 - Shri M.V. Ravindran, Member (J) Shri M.M. Ravi Rajendran, JDR, for the Appellant. Smt. S. Thenmozhi, Advocate, for the Respondent. [Order]. - The appeal No. E/1082/09 is listed for admission. Since an identical issue of the very same assessee is listed for the disposal today in Revenue's appeal No. 33/2009, I admit the appeal No. E/1082/09 and take up for the disposal along with the appeal No. E/33/09. 2. Heard both sides and perused the records. 3. The Commissioner (Appeals) has allowed the appeals filed by the assessee and set aside the Orders-in-Original which confirmed reversal of Cenvat credit of service tax paid on the cab services, telephones and profession ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ine phones installed in the Director's and Company officials residences is rightly available to the appellants as Cenvat credit, as the bills are paid by the company. In this connection department has not proved anything contrary to the submissions made by the appellants. In other words department has not placed on record any evidence regarding misuse of the said phones. Hence credit on these phones is rightly available to the appellants. Regarding the third issue, it is observed that the said service is covered by the definition of input services under Rule 2(l) of Cenvat Credit Rules, 2004 which includes activities relating to business. As the issue relates to the business of the appellant and the charges incurred were paid by the company ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e engaging Cabs for conveyance of their Officers/managers and other individuals of the Company. It is not clear as to whether these cabs are engaged/used in relation to the services mentioned in the Explanation to Rule 2 of the Cenvat Credit Rules, 2004. Further the assessee could not produce any evidence to indicate that these Cabs are used for the services mentioned in the definition of "Input Services". In the absence of any incontrovertible evidence adduced by the assessees that they are entitled for the said credit taken on the input services, is without any logic and rationale and hence cannot be accepted. (iii) From the above findings of the Jurisdictional Assistant Commissioner, it is clear that the Cab services are (i) used by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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