https://www.taxtmi.com/caselaws?id=220724 Service tax paid on mobile phone service was treated as eligible for CENVAT credit where the phones were owned by the assessee and supplied to employees for use in connection with business operations relating to manufacture and clearance of the final product. The cited decisions supported credit on similar facts, and the stated principle is that such service qualifies as an input service when it is used in or in relation to manufacture and clearance of goods. The assessee's claim was therefore accepted on this factual basis. en-us Thu, 19 Jul 2012 00:00:00 +0530 Wed, 06 Feb 2013 08:10:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220724 Service tax paid on mobile phone service was treated as eligible for CENVAT credit where the phones were owned by the assessee and supplied to employees for use in connection with business operations relating to manufacture and clearance of the final product. The cited decisions supported credit on similar facts, and the stated principle is that such service qualifies as an input service when it is used in or in relation to manufacture and clearance of goods. The assessee's claim was therefore accepted on this factual basis. Case-Laws Service Tax Thu, 19 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220724