2018 (5) TMI 377

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..... ed in the name of the appellant firm and the payment of the bills inclusive of the service tax was being made by the appellant. The expenditure incurred by the assessee was duly reflected in their books of accounts - the breakup of the telephone bills into private and official calls is an irrelevant exercise and denial of credit on that basis is untenable - appeal allowed - decided in favor of app .....

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..... ment has not disputed that mobile connections have been procured by the appellant company, The same is also reflected in the expenditure incurred by the company in its books of accounts.. He contended that the only ground of rejection, in the order of the Commissioner (Appeals) is that break up of the bill for private and business purpose was not given, which is not reasonable. 4. Ld. AR reiterat .....

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