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    <title>2009 (12) TMI 451 - CESTAT, MUMBAI</title>
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    <description>Mobile phone services were treated as input services for Cenvat credit purposes under the Cenvat Credit Rules, 2004. The Tribunal applied its earlier decisions on the same issue and followed the same reasoning to hold that service tax credit availed on mobile phone services was allowable. The assessee therefore succeeded on entitlement to Cenvat credit for such services.</description>
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      <description>Mobile phone services were treated as input services for Cenvat credit purposes under the Cenvat Credit Rules, 2004. The Tribunal applied its earlier decisions on the same issue and followed the same reasoning to hold that service tax credit availed on mobile phone services was allowable. The assessee therefore succeeded on entitlement to Cenvat credit for such services.</description>
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