2015 (10) TMI 1147

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..... the Respondent : Shri R.K. Mishra, DR for the Respondent ORDER Per Ashok Jindal: Cenvat Credit has been denied to the appellant on the following grounds: a) Rs. 35,634/- was disallowed  on the account of invoice with the previous address of the appellant; b) Rs. 2414/- was disallowed  on account of Telephone bills are in the name of Head office; c) Rs. 3,38,880/- was disallowed&nbs .....

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..... Credit on these services. 4. Rs. 2414/- was disallowed on account of telephone bills are in the name of head office and same has been used by the officials at their residence and residential premises has been taken on rent where as per rent deed no commercial activity can be carried out by the appellant. I find that in this case bills are raised for the mobile bills which have been used by the o .....

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..... e is integral part of their activity. Accordingly, I hold that appellant is entitled to take Cenvat Credit thereon. 7. Further, the Chartered Accountant services have been availed by the appellant in the course of their business activity. Therefore, I hold that appellant is entitled to take Cenvat Credit. With these observations I hold that appellant has correctly taken the Cenvat Credit which wa .....

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