2010 (8) TMI 200

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..... and export consignments and telephone installed in the residence of the executive of the appellants firm - same were denied by the lower authorities holding that these are not admissible as per CENVAT Credit Rules, 2004 - DR agreed that the services on clearing and forwarding CHAs availed by the appellants are eligible for input service credit as it has been allowed by this Tribunal in several cas .....

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..... sposed of - ST/274/2009-MUM - A/403/2010-WZB/C-IV/(SMB) - Dated:- 5-8-2010 - Shri Ashok Jindal, Member (J) REPRESENTED BY : None, for the Appellant. 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 p .....

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..... e laws relied upon by them. 4. On the other hand the learned DR fairly agreed that the services on clearing and forwarding CHAs availed by the 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 entit .....

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