Cenvat credit on mobile phone services allowed as input service under the credit rules

Mobile phone services were treated as input services for Cenvat credit purposes under the Cenvat Credit Rules, 2004. The Tribunal applied its earlier decisions on the same issue and followed the same reasoning to hold that service tax credit availed on mobile phone services was allowable. The assessee therefore succeeded on entitlement to Cenvat credit for such services.

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Issues: Whether service tax credit availed on mobile phone services qualified as input service for the purpose of Cenvat credit under the Cenvat Credit Rules, 2004.

Analysis: The Tribunal followed its earlier decisions on the same point and applied the same reasoning to hold that mobile phone services used by the appellant fell within the scope of input service for Cenvat credit purposes.

Conclusion: Service tax credit on mobile phone services was allowable and the assessee succeeded.

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