https://www.taxtmi.com/caselaws?id=75187 CENVAT credit on mobile phone service was held admissible where the assessee procured the phones, supplied them to employees or functionaries, and paid the bills, because those facts raised a rebuttable presumption of business use that the Revenue did not displace. Credit on the remaining taxable services was denied because the assessee did not prove that they were used in or in relation to manufacture or clearance of final products, and the inclusive limb of the input service definition did not remove the nexus requirement. Penalty was set aside because fraud, suppression, misstatement, or intent to evade duty was neither alleged nor found. en-us Wed, 29 Jul 2009 00:00:00 +0530 Fri, 24 Aug 2012 11:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75187 CENVAT credit on mobile phone service was held admissible where the assessee procured the phones, supplied them to employees or functionaries, and paid the bills, because those facts raised a rebuttable presumption of business use that the Revenue did not displace. Credit on the remaining taxable services was denied because the assessee did not prove that they were used in or in relation to manufacture or clearance of final products, and the inclusive limb of the input service definition did not remove the nexus requirement. Penalty was set aside because fraud, suppression, misstatement, or intent to evade duty was neither alleged nor found. Case-Laws Service Tax Wed, 29 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75187