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January 2014

2013 (32) STR 474 (Tri-Mumbai) Golden Tobacco Ltd vs. CCEx, Mumbai – V

By Puloma Dalal, Jayesh Gogri, Mandar Telang Chartered Accountants
Reading Time 1 mins
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Whether Mobile/Telephone service installed at the residence of the Directors eligible for credit?

Facts:
Appellant preferred the appeal against order of Revenue denying the service tax credit on mobile/ telephone installed at the residence of the Directors of the Appellant on the reasoning that the same did not qualify as input service definition.

Held:
Tribunal referring to the decision of the Bombay High Court in Ultratech Cement Ltd.-2010 (260) ELT 369 (Bom.) which held that services used by the manufacturer of excisable goods in the course of its business activity would be entitled for credit, allowed the appeal of the Appellant.

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