2008 (12) TMI 144

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..... er P. Karthikeyan : This is an appeal filed by the Revenue. The original authority demanded an amount of Rs.11,970/- availed by the respondents being service tax paid towards telephone service for the use of mobile phones and telepho­fs installed in the residences of the managers of the respondent-company during the year 2005. The original authority had also demanded applicable interest on th .....

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..... e 4 of the CCR provided that cenvat credit in respect of input service would be allowed on or after the date on which payment was made for the value of input service and the service tax paid was indicated in the invoices, bills or challans. 2. The Revenue has assailed this order on the basis that as per Board's Circular No.59/8/2003/S.T. dated 20.6.2003 [reported in 2003 (56) RLT M138] credit .....

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..... ed outside the factory along with applicable interest. As regards the admissibility to credit in respect of mobile phones, the original authority had denied the credit on the ground that they were not installed in the business premises. The decision in Indian Rayon & Industries Ltd. case (supra) supports the case of the respondents. In the case of Commissioner of Central Excise Vs. Excel Crop Care .....

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