https://www.taxtmi.com/caselaws?id=216604 The judge ruled in favor of the appellant on both issues. Regarding the liability to pay service tax on money received from SCL, it was deemed unsustainable as there was no service provider-receiver relationship established. The demand for service tax was set aside. On the eligibility for Cenvat credit on service tax paid on mobile phone and vehicle maintenance, the appellant's evidence supporting their claim was accepted, and Cenvat credit was granted on the disputed invoices. The impugned order was set aside, and the appeal was allowed. en-us Fri, 02 Dec 2011 00:00:00 +0530 Thu, 23 Aug 2012 16:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216604 The judge ruled in favor of the appellant on both issues. Regarding the liability to pay service tax on money received from SCL, it was deemed unsustainable as there was no service provider-receiver relationship established. The demand for service tax was set aside. On the eligibility for Cenvat credit on service tax paid on mobile phone and vehicle maintenance, the appellant's evidence supporting their claim was accepted, and Cenvat credit was granted on the disputed invoices. The impugned order was set aside, and the appeal was allowed. Case-Laws Service Tax Fri, 02 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216604