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M.V.RAVINDRAN, T.K.JAYARAMAN
Commissioner of Central Excise, Hyderabad – Appellant
Versus
Hindustan Coca Cola Beverages (P. ) Ltd. – Respondent
M.V. Ravindran, Judicial Member - This stay application is filed by the revenue against the impugned order on the ground that the Commissioner (Appeals) has erred in allowing the appeal filed by the respondent before him.
2. Heard both sides and perused the records.
3. After hearing both sides for some time, we find that the issue involved being in a narrow compass, the appeal itself could be disposed of at this juncture. After dismissing the stay application filed by the revenue, we take up the appeal for disposal.
4. The issue involved in this case is that the respondent had availed Cenvat credit on the Service Tax paid by them to the telephone companies, in respect of the mobiles given to their employees. The revenue objected to such credit being taken and issued a show-cause notice. The Adjudicating Authority confirmed the demand and also imposed penalties, besides demanding interest. On an appeal, the learned Commissioner (Appeals) set aside the same. The findings of the Commissioner (Appeals) are very relevant, they are as under :
"I have gone through the records of the case and written submissions made by the assessees in reply to the show-cause notice. I also heard them in
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