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Issues: Whether Cenvat credit of input service was admissible on mobile phones for the relevant period.
Analysis: The issue had already been settled in favour of the assessee by the Tribunal decision relied upon in the proceedings, and the Board's Circular No. 59/8/2003 dated 20.06.2003 supported that view. The denial of credit was therefore not justified.
Conclusion: The assessee was entitled to Cenvat credit on mobile phones as input service, and the impugned order was not sustainable.
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