Telephone services at residence of workers are input services

CESTAT, AHMEDABAD BENCH Bank of India Versus Commissioner of Service Tax, Ahmedabad ORDER NO. A/1117/WZB/Ahd of 2012 APPEAL NO. ST/115 OF 2011 JULY 20, 2012 ORDER 1. The appellants are in appeal against the decision of denial of refund of cenvat credit paid on service tax paid on construction services, security services and maintenance of garden in respect of residential colony of the employees and service tax paid in respect of telephone services installed in the residence of officers reversed by them on the basis of audit objection. 2. Heard both sides. 3. I find that the re...