Input service tax credit on mobile phones upheld where prior Tribunal ruling stood unstayed and Revenue showed no independent ground.

Input service tax credit on mobile phones was treated as admissible under the Cenvat Credit Rules, 2004, where the impugned order relied on an earlier Tribunal decision allowing such credit. The Revenue did not produce any stay order from the High Court against that precedent and failed to advance any independent ground to dislodge the Commissioner (Appeals)'s view. On that basis, the challenge by the Revenue was rejected and the assessee's entitlement to credit was maintained.

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

Analysis: The impugned order had followed an earlier Tribunal decision allowing credit on the issue. The Revenue did not produce any order of stay from the High Court against that decision, and no independent ground was shown to dislodge the Commissioner (Appeals)'s view.

Conclusion: The Revenue's challenge failed and the credit was held admissible in favour of the assessee.

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