https://www.taxtmi.com/caselaws?id=260044 The court upheld the lower courts' decisions, ruling against the appellant on the eligibility of service tax paid on mobile phones for cenvat credit under the Cenvat Credit Rules, 2004. The court found that mobile phone expenses were connected to the manufacturing process of the respondent, making them eligible for credit as "Input Services" under Rule 2(l) of the 2004 Rules. Consequently, the court rejected the appeal, emphasizing that the circular of 2003 was not applicable in this case. en-us Tue, 10 Mar 2015 00:00:00 +0530 Tue, 13 Oct 2015 12:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260044 The court upheld the lower courts' decisions, ruling against the appellant on the eligibility of service tax paid on mobile phones for cenvat credit under the Cenvat Credit Rules, 2004. The court found that mobile phone expenses were connected to the manufacturing process of the respondent, making them eligible for credit as "Input Services" under Rule 2(l) of the 2004 Rules. Consequently, the court rejected the appeal, emphasizing that the circular of 2003 was not applicable in this case. Case-Laws Service Tax Tue, 10 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260044