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    <title>Cenvat Credit on Mobile Phones</title>
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    <description>Cenvat credit on service tax paid for mobile telephone services is admissible under the Cenvat Credit Rules, 2004 when the mobile service constitutes an input service and is used for providing the output service or in relation to manufacture; claimants must demonstrate actual business or manufacturing use, and authorities have required case-specific verification of such use.</description>
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