https://www.taxtmi.com/caselaws?id=122956 Cenvat credit on service tax paid for mobile phones supplied to company officers was stated to be admissible only where the phones were used for providing output service or in relation to manufacture of finished goods, as reflected in the Board's circular from 10-9-2004. The record did not establish such use, so the claim required factual verification before credit could be granted. The matter was therefore remanded to the original authority for reconsideration and fresh adjudication in accordance with the circular and applicable law. en-us Mon, 17 Sep 2007 00:00:00 +0530 Tue, 26 Sep 2017 09:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122956 Cenvat credit on service tax paid for mobile phones supplied to company officers was stated to be admissible only where the phones were used for providing output service or in relation to manufacture of finished goods, as reflected in the Board's circular from 10-9-2004. The record did not establish such use, so the claim required factual verification before credit could be granted. The matter was therefore remanded to the original authority for reconsideration and fresh adjudication in accordance with the circular and applicable law. Case-Laws Service Tax Mon, 17 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122956