Mobile phone service tax credit upheld as eligible input service credit under settled Tribunal precedent.

Service tax credit on mobile phones was treated as admissible input service credit under the Cenvat Credit Rules, 2004 because an earlier Tribunal decision had already recognised similar credit and no distinguishing factual or legal basis was shown. The settled approach was applied to uphold the credit claim, and the Revenue's challenge failed. The document thus records that, absent any contrary feature, mobile phone service tax credit cannot be denied where prior Tribunal precedent has allowed it as eligible input service credit.

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Issues: Whether service tax paid on mobile phones was admissible as input service credit under the Cenvat Credit Rules, 2004.

Analysis: The credit claim was held to be covered by an earlier Tribunal decision that had allowed similar credit on mobile phones as input service. No contrary legal or factual basis was found to disturb that view, and the appellate authority's order allowing credit was found to be in conformity with the Tribunal's settled approach on the issue.

Conclusion: Service tax credit on mobile phones was admissible as input service credit, and the Revenue's challenge failed.

Ratio Decidendi: Where an earlier Tribunal decision has already recognised mobile phone service tax as eligible input service credit and no distinguishing feature is shown, the credit cannot be denied under the Cenvat Credit Rules, 2004.

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