2008 (1) TMI 96

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..... raise a common question of law and facts and hence they are taken up together for disposal as per law. They arise from Orders-in-Appeal Nos. 217/2006 and 218/2006-CE dated 13.07.2006. The appellants were utilizing the Service Tax credit for payment of duty on final products. The appellants had availed Service Tax credit on Telephone Services (mobile phones and landline phones installed outside the .....

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..... envat credit in respect of mobile phones. He submits that the same criteria would apply in respect of telephones installed in the Directors' and Officers' premises, as the telephone bills are paid by the company. The telephones are being used for business purpose only. He refers to the judgment of the Ahmedabad Bench in Excel Crop Care Limited Vs. CCE, Ahmedabad -2007 (7) STR 451(Tri.-Ahmd.) where .....

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..... ded by the Mumbai bench in the case of Indian Rayons and Industries Ltd.(supra) and the Ahmedabad Bench, in the case of Excel Crop Care Ltd.(supra), wherein the benefit of input services with regard to the mobile phones have been upheld. I am of the considered view that this ratio would also apply for the landline phones installed in the Directors' and Company Officials' residence, as the bills ar .....

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