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TMI Blog2011 (10) TMI 142X X X X Extracts X X X X X X X X Extracts X X X X ..... d disposal. 2. The appellant is a manufacturer of goods falling under Chapter 84 and 85 of the Central Excise Tariff Act and is a 100% ELU. Inasmuch as the appellant are not required to pay any excise duty in respect of the exports made by them, they have accumulated CENVAT credit in their CENVAT account and the appellants filed refund claims in respect of such accumulated CENVAT credit. These refund claims were disallowed and they pertained to service tax paid on clearing and forwarding service, maintenance and repair service, technical testing and analysis service, catering service, telephone and mobile telephone service, management consultancy service and GTA service. The lower adjudicating authority rejected their refund claim a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court refund of service tax paid on catering service is permissible except in respect of such service tax paid by the workers. 5.2. Similarly, in the case of telephone service, the Hon'ble Bombay High Court in the case of Ultratech Cement reported in 2010 (20) STR 589 held that service tax credit on mobile telephone(s) supplied to employees of the company are admissible in terms of the CENVAT Credit Rules, 2004 and following the ratio of the said judgment, in the instant case also, I hold that refund of service tax paid on mobile telephone / telephones installed at the residence of the employees are eligible to the extent they are borne by the appellant. 5.3. As regards maintenance and repair service, it is seen that the maintena ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e instant case, the said service pertain to import of inputs and capital goods. There cannot be any doubt regarding such services being 'input service' as defined in Rule 2(l) of the CENVAT Credit Rules. Without bringing the raw materials and capital goods into the factory, production activity cannot take place and such services are an integral part of the manufacturing activity. 5.8. Further, I find that the admissibility of credit and eligibility of refund claim of service tax paid has already been considered at length and allowed to the appellant by this Tribunal in respect of the earlier transactions vide order dated 17/12/2009 and order dated 01/06/2011. Respectfully following the same, in the instant case also, I hold that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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