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AI Drafter ✕

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

Step 1 – Issue Identification & Review

The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.

• Review the issues identified by the AI
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Step 2 – Draft Generation

Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review.

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        Case ID :
        Service Tax

        2007 (6) TMI 191 - AT - Service Tax

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        Cenvat credit on mobile phones allowed as input service where prior Tribunal view and circular supported admissibility. Cenvat credit on mobile phones as input service was held admissible for the relevant period because the issue had already been settled in favour of the ...
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            Cenvat credit on mobile phones allowed as input service where prior Tribunal view and circular supported admissibility.

                            Cenvat credit on mobile phones as input service was held admissible for the relevant period because the issue had already been settled in favour of the assessee by a Tribunal decision, and the Board's circular supported that view. Denial of credit was therefore unjustified, and the impugned order was not sustainable.


                            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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