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TMI Blog2015 (10) TMI 1353X X X X Extracts X X X X X X X X Extracts X X X X ..... lants having denied Cenvat Credit of service tax paid on cellular services, insurance premium of vehicles used by their employees and by the company. The credit has also been denied on individual health and accident policy. The Commissioner (Appeals) while denying the credit has observed as follows: "I have gone through the facts of the case, records available in the file and the submissions mad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mitted some sample copies of vehicle duty slip details, monthly debit of mobile charges to officers personal account. In the case of vehicles duty slip it was observed that certain details like requisition from whom and date, name of the department etc. were kept blank. Therefore it cannot be verified that the vehicles were used exclusively for business purpose only. Regarding the mobile phones i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s service are being used for the personal work of the employees. Further he did not verify from the records that the debit made to the employees in their account on account of excess use of mobile phones beyond their limit and the same is the case of vehicles. He has also not verified the purpose for which the vehicles are being used. In the case in hand, the appellant could not produce relevant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y reason for denying the credit in the impugned order is failure to produce relevant documents to support the contention that the services are used in or in relation to the manufacture of final products or in output services. It is seen that after personal hearing, the appellant had indeed submitted the said evidence and the same could not be considered while passing the order. The appellants prod ..... X X X X Extracts X X X X X X X X Extracts X X X X
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