2011 (9) TMI 509

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..... d result in voluminous work for both sides, which would be unproductive. In view of CCE Vs Excel Crop Care Ltd (2008 - TMI - 31579 - HIGH COURT GUJARAT) credit was allowed. - ST/488 & 400/2010 - - - Dated:- 26-9-2011 - MR. B.S.V. MURTHY, J. Represented by: Shri P.V. Sheth, Adv. for Assessee. Shri R. Nagar, SDR for the Revenue. Per: Mr.B.S.V. Murthy: The credit of Service Tax .....

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..... e was put for internal purpose is also reasonable since the company has to know who is utilizing the telephone so that they can monitor the utilization and also ensure that phone is not misused. When the telephone itself is listed in the name of company and given to employee for official use, the requirement observed by the Commissioner that the company has to show that all calls made were relatin .....

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