Appellant Wins Appeal for Input Service Credit on Mobile Phones

The Tribunal allowed the appellant's appeal regarding the denial of input service credit on mobile phones provided to employees, based on the interpretation that any service related to business activity qualifies as "input service" under the CENVAT Credit Rules, 2004. The appeal was allowed without requiring pre-deposit of dues, and the stay application was disposed of accordingly.

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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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