https://www.taxtmi.com/caselaws?id=203828 CENVAT credit on mobile phone services used by employees was treated as admissible where the adjudicating authority allowed the claim under the CENVAT Credit Rules, 2004 and the relevant circular. The appellate authority could not deny the credit on a new basis, namely that the phones were perquisites or fringe benefits, because that ground was outside the show-cause notice. Once the department did not challenge the finding that was decided in the assessee's favour, that finding attained finality. The contrary denial of credit was therefore not sustained, and the credit was held admissible. en-us Tue, 21 Sep 2010 00:00:00 +0530 Wed, 21 Dec 2011 13:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203828 CENVAT credit on mobile phone services used by employees was treated as admissible where the adjudicating authority allowed the claim under the CENVAT Credit Rules, 2004 and the relevant circular. The appellate authority could not deny the credit on a new basis, namely that the phones were perquisites or fringe benefits, because that ground was outside the show-cause notice. Once the department did not challenge the finding that was decided in the assessee's favour, that finding attained finality. The contrary denial of credit was therefore not sustained, and the credit was held admissible. Case-Laws Service Tax Tue, 21 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203828