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TMI Blog2009 (1) TMI 192X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s. ITC Ltd. availed credit of service tax paid in respect of mobile phones and telephones installed at the residential premises of its executives during the period Jan.-Sept.'05. The CBEC, in its Circular No. 59/08/2003-S.T., dated 20-6-2003 had clarified, inter alia, that credit of service tax would be allowed only on telephone sets installed in the business premises and that CENVAT credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion to the manufacture of excisable goods in the factory of the appellants. Even though such phones could have been utilised to facilitate the business of the appellant, they were more in the nature of perquisites allowed by the management of the appellant-company. He rejected the argument of the appellants that the circular relied on by the original authority had been issued during the currency o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner of Central-Excise, Bhavnagar reported in 2006 (4) S.T.R. 79 (Tri.-Mumbai). It is submitted that the above judicial authorities approved availment of service tax paid for the use of mobile phones and landline phones installed by a company for business purpose at the residences of the executives of the assessees. The learned JDR reiterates the findings contained in the impugned order. 3. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs. Excel Crop Care case, Grasim Industries case, Keltech Energies Ltd. case and the Brakes India Ltd. case (supra) had followed the ratio of the Tribunal's decision in the Indian Rayon & Industries Ltd. case. The ratio of these decisions is to the effect that credit of service tax paid for telephone services availed through the staff of the assessees using mobile phones or landline phones at ..... X X X X Extracts X X X X X X X X Extracts X X X X
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