Credit on Mobile Phone Bill is admissible when the calls made from the mobile were relatable to the business of the assessee even when such phones were not installed in their premises.

IN THE CESTAT, PRINCIPAL BENCH, NEW DELHI

URSS Tech Service Pvt. Ltd.

Versus

Commissioner of Central Excise, Jaipur

Final Order No. 138/2009-SM(BR)(PB), dated 3-2-2009 in Appeal No. E/1793/2007-SM

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