2009 (7) TMI 150

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..... is involved in these appeals and, therefore, both are being taken up together for disposal. 2. After hearing ld. DR and on perusal of the records, it is seen that the appellants are engaged in the manufacturer of Cement clinker and cement classifiable under Heading No. 25.02 of the Schedule to the Central Excise Tariff Act, 1985. The appellants availed Cenvat credit facility on inputs, capital go .....

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..... any evidence in this regard that the said cabs were used by their officials for marketing of their products only. It has further observed that in the absence of such evidence, the credit cannot be allowed. It is contended by the appellant in the memo of appeal that the relevant supporting documents had been submitted in reply to the show cause notice. Thus, it is required to be examined by the Co .....

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..... ed in the factory of manufacturer. It has also been held that the telephone used in the Area Marketing Office cannot be said to be used in or in relation to manufacture of final product or in relation to manufacturer of final product or clearance of the final products from the place of removal. The appellants relied upon the Board's Circular vide F. No. 137/85/2007.CX. 4 reported in 2007 (7) S.T.R .....

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..... he Tribunal in the case of Indian Rayon Industries Ltd. reported in 2006 (4) S.T.R. 79 (T-M) held that credit cannot be denied on telephone services as it was not installed in the factory. Further, the Tribunal in the case of Keltech Energies Ltd. v. CCE - 2008 (10) S.T.R. 280 (Tri.-Bang.) =  (2008) 14 STT 419 (Bangalore-CESTAT) and ITC Ltd. v. CC & CCE - 2009 (14) S.T.R. 847 (Tri.-Chennai) = .....

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..... ce". In the present case, the Mandap Keeper services utilised in relation to business activities. In view of that, the denial of credit on input-service of Mandap Keeper is not proper. 3. In view of the above discussion, denial of credit on telephone service and Mandap Keeper are set aside. The denial of credit on Air Travel Agent, Renta-Cab and Maintenance and Repair Services are set aside and t .....

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