M/S. RAJASHREE CEMENTS Vs. COMMISSIONER OF CENTRAL EXCISE, BELGAUM

JUDGEMENT

(1.) IN this appeal filed by the assessee, the short question arising for consideration is whether CENVAT credit of the service tax paid on telephone (mobile phone) service is admissible to the appellant for the period from October 2004 to October 2005. After hearing both sides, we find that it is not in dispute that the mobile phones were owned by the appellant and supplied to their employees to be used in or in relation to the manufacture and clearance of their final product (cement). On this fact, the decision of the Hon'ble Gujarat High Court in the case of Commissioner of Central Excise vs. Excel Crop Care Ltd. [ : 2008 (12) S.T.R. 436 (Guj.)] cited by the learned consultant for the appellant is in their support, and so are the following decisions of this Tribunal :