https://www.taxtmi.com/caselaws?id=77914 CENVAT credit on service tax paid for employee mobile phone services was admissible under the CENVAT Credit Rules, 2004 because the later rules contained a broader definition of input service covering direct or indirect use in manufacture and business activities. The restriction found in Rule 3(6) of the Service Tax Credit Rules, 2002, limited to telephone connections installed at the premises of output service, did not carry over into the 2004 regime. Rule 16 could not be used to import a repealed limitation, and the 23 August 2007 circular supported credit availability on mobile phones under the 2004 Rules. The denial of credit on the basis of the earlier circular and the 2002 Rules was therefore unsustainable. en-us Mon, 27 Sep 2010 00:00:00 +0530 Thu, 20 Nov 2025 15:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77914 CENVAT credit on service tax paid for employee mobile phone services was admissible under the CENVAT Credit Rules, 2004 because the later rules contained a broader definition of input service covering direct or indirect use in manufacture and business activities. The restriction found in Rule 3(6) of the Service Tax Credit Rules, 2002, limited to telephone connections installed at the premises of output service, did not carry over into the 2004 regime. Rule 16 could not be used to import a repealed limitation, and the 23 August 2007 circular supported credit availability on mobile phones under the 2004 Rules. The denial of credit on the basis of the earlier circular and the 2002 Rules was therefore unsustainable. Case-Laws Service Tax Mon, 27 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77914