https://www.taxtmi.com/caselaws?id=75930 Service tax credit on mobile phone services was treated as admissible under the Cenvat Credit Rules, 2004 where no express prohibition applied. The appellate view followed Tribunal precedent that output service providers and manufacturers could avail such credit, and the contrary disallowance and penalty by the original authority were not sustained. The reasoning turned on the absence of any specific bar in the credit rules and the lack of contrary material to displace the precedent-based position. en-us Wed, 23 Sep 2009 00:00:00 +0530 Wed, 26 May 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75930 Service tax credit on mobile phone services was treated as admissible under the Cenvat Credit Rules, 2004 where no express prohibition applied. The appellate view followed Tribunal precedent that output service providers and manufacturers could avail such credit, and the contrary disallowance and penalty by the original authority were not sustained. The reasoning turned on the absence of any specific bar in the credit rules and the lack of contrary material to displace the precedent-based position. Case-Laws Service Tax Wed, 23 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75930