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TMI Blog2009 (6) TMI 74X X X X Extracts X X X X X X X X Extracts X X X X ..... he residence of the Managers, there is no allegation in the show cause notice that these items were not used in relation to the manufacture of final products and business activities – credit allowed - denial of credit on Colomony Powder, Welding Electrodes, Plastic Crates & Pallets and Input Services viz. Taxi Service, Mobile Phones and Telephones are set aside. Accordingly, penalty is set aside - E/1903/2007 - 590/2009-SM(BR) - Dated:- 5-6-2009 - Shri P.K. Das, Member (Judicial) (Final Order No. 590/2009-SM(BR) dt. 5.6.2009 certified on 8.7.2009 in Appeal No. E/1903/2007) Shri Alok Arora, Adv. for Appellants. Shri Sansar Chand, DR for Respondent. Per P.K. Das: The appellant filed this appeal against denial of credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the Colomony Powder is used for filling of the cracks of the damaged moulds and dies, which is subsequently used in the finished goods. The Tribunal in the case of Hindustan Zinc Ltd. (supra) following the decision of the Hon'ble Rajasthan High Court in the case of Hindustan Zinc Ltd. (supra) allowed the credit on Ingot White Metal, which is used for filling of lining of bearing of crusher machines. In view of that, the credit on Colomony Powder is eligible. (B) Welding Electrodes:- The Commissioner (Appeals) observed that the Welding Electrodes is used for repair and maintenance of Plant and Machinery. The Hon'ble Rajasthan High Court in the case of Hindustan Zinc Ltd. Vs. Union of India reported in 2008 (238) ELT 517 (Rajasth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the works relating to the manufacture and clearance of their excisable goods. I find from the show cause notice that the credit in respect of Mobile Phones allotted to the Managers and telephones were installed at the residence of the Managers and not in the factory premises. The credit in respect of the Taxi Service is not eligible as it is not within the definition of Input Service under Service Tax Rules, 2002/Credit Rules, 2004. The Hon'ble Gujarat High Court in the case of Commissioner of Central Excise Vs. Excel Crop Care Ltd. reported in 2009 (90) RLT 861 (Guj.) = 2008 (12) STR 436 (Gujarat) held that Mobile Phones provided by the assessee to the employees and the records not showing that activities carried out by employees n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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