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of <h1>Appellant Wins Appeal for Input Service Credit on Mobile Phones</h1> The Tribunal allowed the appellant's appeal regarding the denial of input service credit on mobile phones provided to employees, based on the ... - The appellant appealed the denial of input service credit on mobile phones given to employees. The Tribunal allowed the appeal citing a High Court decision that any service related to business activity qualifies as 'input service' under CENVAT Credit Rules, 2004. The appeal was allowed without pre-deposit of dues, and the stay application was disposed of accordingly.
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