https://www.taxtmi.com/caselaws?id=121588 Credit of service tax paid on mobile phone bills cannot be denied solely on the basis of the Board circular, because entitlement under the Cenvat credit scheme depends on whether the service was used directly or indirectly in or in relation to manufacture or clearance of the final product. The record showed that the lower authorities had not examined this factual use of the service as input service. The denial of credit was therefore not sustainable on the existing record, and the matter required fresh decision by the adjudicating authority after hearing the appellant. en-us Fri, 04 May 2007 00:00:00 +0530 Tue, 31 Jul 2012 17:55:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121588 Credit of service tax paid on mobile phone bills cannot be denied solely on the basis of the Board circular, because entitlement under the Cenvat credit scheme depends on whether the service was used directly or indirectly in or in relation to manufacture or clearance of the final product. The record showed that the lower authorities had not examined this factual use of the service as input service. The denial of credit was therefore not sustainable on the existing record, and the matter required fresh decision by the adjudicating authority after hearing the appellant. Case-Laws Central Excise Fri, 04 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121588