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TMI Blog2017 (8) TMI 541X X X X Extracts X X X X X X X X Extracts X X X X ..... rvices - Held that: - in the case of Vishal Pipes Ltd. Vs. CCE, Noida [2015 (5) TMI 1008 - CESTAT NEW DELHI] wherein it has been held by the Tribunal that the Telephone installed at the residence of Managing Director is covered by the definition of ‘input service' as the said Telephone is provided only for the official use and the address of the company is the residence of the Managing Director - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excise and are manufacturers of excisable goods viz. aluminium conductors falling under chapter 76 of the Central Excise Tariff Act, 1985. They are availing the cenvat credit facility under Cenvat Credit Rules, 2004 (CCR in short), During the course of audit on the records of appellants unit, it was noticed that they had wrongly taken the cenvat credit of service tax paid on Telephone Serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11AC of the Act. Aggrieved by the order of the adjudicating authority, appellant filed appeal before the Commissioner who rejected the appeal of the appellant and hence the present appeal. 2. Heard both the parties and perused the records. 3. Learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed by misconstruing the definition o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ouse Keeping Service is being used for upkeep of company property and therefore the credit is admissible. He further submitted that all these services are used in relation to the manufacture and clearance of final product. In respect of the above argument, he relied upon the following decisions: a) Commissioner Vs. Andhra Pradesh Paper Mills reported in 2010 (254) ELT 0354 (Bang.) b) Keltech Eng ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of Managing Director is covered by the definition of 'input service' as the said Telephone is provided only for the official use and the address of the company is the residence of the Managing Director. Further the service tax paid on servicing of the car as well as for housekeeping service fall in the definition of 'input service' as it is in relation to the business of the company ..... X X X X Extracts X X X X X X X X Extracts X X X X
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