<h1>Cenvat Credit Rules, 2004: mobile phone tax allowed; CHA and advertising construction services disallowed without nexus to manufacture and clearance</h1> A tribunal considered whether specific services qualify as 'input services' under the Cenvat Credit Rules, 2004. It held that service tax on mobile phone services paid by the assessee is eligible for Cenvat credit. By contrast, charges for customs house agent services related to exports were held not to be 'in relation to business' and therefore not creditable, and construction services performed for advertising purposes were likewise disallowed as input services for Cenvat credit. The decision narrows allowable service categories by requiring a nexus with manufacture and clearance of goods.