2016 (12) TMI 1336

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..... allowed the CENVAT credit on landline telephone and held that mobile phones and landline phones have been installed by the Company for business purpose and the bills are paid by the company and, it has to be considered as input services - appeal allowed - refund allowed - decided in favor of appellant. - ST/351/2012-SM - Final Order No. 21211/2016 - Dated:- 15-11-2016 - Shri S.S Garg, Judicia .....

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..... issioner (A) who vide impugned order dated 15.11.2011 rejected the appeal and upheld the Order-in-Original. Aggrieved by the said order, the appellant has filed the present appeal. 3. Heard both the parties and perused the records. 4. Learned counsel for the appellant submitted that the impugned order rejecting the refund of ₹ 5,018/- on telecommunication service is not sustainable i .....

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..... ideration, I notice that the mobile phones and landline phones have been installed by the Company for business purpose and the bills are paid by the company. Therefore, it has to be considered as input services and that they are eligible for the benefit of the Cenvat credit. Similar issue was decided by the Mumbai bench in the case of Indian Rayons and Industries Ltd. (supra) and the Ahmedabad Ben .....

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