Excise Audit objection-Service Tax cr regd use of mobile ph

What is the objection?  Is that the bills are in the name of individuals or payment not made by the compay etc.,

U can take the advantage of credit.

Objection is about Input Tax credit for usage of Mobile phone provided to the employee.Authority explain that service tax paid against mobile phone usage can not be take as Input Tax Credit that the usage of the same may not be for official purpose.Further their is no such direct or indirect relation to the manufacturing activity.Can you inform me is there any similar case law regarding the same.