https://www.taxtmi.com/caselaws?id=75760 Cenvat credit of service tax on mobile phone services was treated as admissible only if the phones were actually used for providing output services or in relation to manufacture of finished goods. Because no factual finding had been recorded on this essential issue, the denial of credit could not be sustained on the existing record. The matter was remanded to the original adjudicating authority to verify the actual use of the mobile phones and pass a fresh order in accordance with natural justice. en-us Wed, 01 Jul 2009 00:00:00 +0530 Thu, 13 May 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75760 Cenvat credit of service tax on mobile phone services was treated as admissible only if the phones were actually used for providing output services or in relation to manufacture of finished goods. Because no factual finding had been recorded on this essential issue, the denial of credit could not be sustained on the existing record. The matter was remanded to the original adjudicating authority to verify the actual use of the mobile phones and pass a fresh order in accordance with natural justice. Case-Laws Service Tax Wed, 01 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75760