2014 (1) TMI 770

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..... tions about inadmissibility of Cenvat credit in the impugned order. Nowhere it has been brought out in the show cause notice or in the orders of the authorities below that appellant bank was not provider of output service. RBI guidelines displayed at the branch premises disclose the phone numbers to which the customers can make a call. That includes landline phone proving that the phones were used .....

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..... ate authority has pre-determined mind to disallow Cenvat credit when he had expressly stated "I have half a mind to treat them as input service and allow credit". We are not influenced by this inference but we notice that there were no observations about inadmissibility of Cenvat credit in the impugned order. Nowhere it has been brought out in the show cause notice or in the orders of the authorit .....

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