https://www.taxtmi.com/caselaws?id=76973 CENVAT credit on mobile phone service could not be sustained without findings that the service was used for providing output service or in relation to manufacture, and without examining whether the assessee discharged the burden of proof. The lower appellate authority also failed to address the penalty issue in accordance with law and natural justice. The order was therefore set aside and the matter remanded for fresh decision after proper factual examination, including the relevance of the Board's circular on admissibility of credit from 10-09-2004. en-us Mon, 26 Oct 2009 00:00:00 +0530 Tue, 03 Aug 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76973 CENVAT credit on mobile phone service could not be sustained without findings that the service was used for providing output service or in relation to manufacture, and without examining whether the assessee discharged the burden of proof. The lower appellate authority also failed to address the penalty issue in accordance with law and natural justice. The order was therefore set aside and the matter remanded for fresh decision after proper factual examination, including the relevance of the Board's circular on admissibility of credit from 10-09-2004. Case-Laws Service Tax Mon, 26 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76973