2010 (8) TMI 200

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..... pellant. Shri V.K. Singh, JDR, for the Respondent. [Order]. -  The appellants have filed this appeal against the denial of CENVAT credit of service tax paid on the input services on CHAs and the telephone installed in the residential premises of the Chief Executive of the appellants. 2. Brief facts of the case are that the appellants availed the facility of CENVAT credit of the duty .....

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..... appellants are eligible for input service credit as it has been allowed by this Tribunal in several cases and the same which has attained finality, but he submitted that the telephone installed at the residence of the Executive of the Company is not entitled for input service credit as clarified in the Board's Circular No. 59/8/03 dated 22-6-2003. 5. Heard and considered. 6. On careful .....

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