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TMI Blog2009 (3) TMI 37X X X X Extracts X X X X X X X X Extracts X X X X ..... e submits that mere payment of bills by the respondents does not imply that the services have been utilized by the respondent company for business activities – since mobile phones were utilized by the full time directors of the company for business purposes which were not negated by the Revenue, credit allowed - 550 of 2008-SM - 427/2009-SM(BR) - Dated:- 20-3-2009 - Mr. P.K. Das, Member (Judici ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re, the respondents is not eligible to take the credit. The original authority disallowed the credit of Rs. 57,117/- and imposed penalty of Rs. 2,000/-. The Commissioner (Appeals) set aside the impugned order insofar as disallowed the credit. Hence, the Revenue filed this appeals. 3. Learned SDR, on behalf of the Revenue, submits that in terms of Rule 2(l) of CENVAT Credit Rules, 2004 now cre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... categorical averment on behalf of the respondents that mobile phones were used in relation to the business activities which was not refuted in the grounds of appeal filed by the Revenue. He relied upon the decision of the Hon'ble Gujarat High Court in the case of CCE vs. Excel Crop Care Ltd., reported in 2008 (12) STR 436 (Guj.). He also relied upon the decision of the Tribunal in the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ipherals Pvt. Ltd. (supra) remanded the matter to the original authority for verifying whether cell-phones in name of individuals used for attending calls of customers. In the present case the respondents made a categorical statement that mobile phones were used by the whole time directors of the respondent company in relation to the business activities which were not refuted by the Revenue in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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