https://www.taxtmi.com/caselaws?id=75909 Cenvat credit of service tax paid on mobile phone services was treated as admissible where the services were used in or in relation to the assessee's business. Denial based on the phones not being installed in the business premises, and on an earlier Board circular, was unsustainable because the applicable credit rules did not impose an installation requirement. Prior decisions recognising business use of mobile phone services supported the availability of credit, and there was no allegation that the services were not used for business purposes. en-us Fri, 11 Sep 2009 00:00:00 +0530 Tue, 25 May 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75909 Cenvat credit of service tax paid on mobile phone services was treated as admissible where the services were used in or in relation to the assessee's business. Denial based on the phones not being installed in the business premises, and on an earlier Board circular, was unsustainable because the applicable credit rules did not impose an installation requirement. Prior decisions recognising business use of mobile phone services supported the availability of credit, and there was no allegation that the services were not used for business purposes. Case-Laws Service Tax Fri, 11 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75909