2013 (2) TMI 103

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..... (2010 (10) TMI 10 - BOMBAY HIGH COURT) and GUJARAT HEAVY CHEMICALS LTD (2011 (5) TMI 132 - GUJARAT HIGH COURT) that such provision of service is welfare activity and therefore service tax credit as claimed in respect of such services is not admissible. In favour of revenue Whether CENVAT Credit in respect of service tax paid on telephone services installed in the residence of officers is allow .....

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..... aid in respect of telephone services installed in the residence of officers reversed by them on the basis of audit objection. 2. Heard both sides. 3. I find that the refund claim had been rejected by relying upon the decision of the Hon'ble Supreme Court in the case of Maruti Suzuki Ltd. v. CCE [2009] 22 STT 54. However, I find that the decision of Maruti Suzuki Ltd. (supra) was in respect of .....

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..... ot admissible. As regards telephone service, I find that the decision of the Tribunal in the case of ITC Ltd. v. CC E [2009] 20 STT 110 (Chennai - CESTAT) took a view that such credit is admissible. In the absence of any contrary decision, I follow the same and hold that the appellants are eligible for credit of service tax paid on telephone services in respect of telephone installed in the reside .....

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