https://www.taxtmi.com/caselaws?id=620 CESTAT, Mumbai held that under the Cenvat Credit Rules, 2004 there is no provision prohibiting credit of service tax paid on mobile phones; Rule 4(1) concerns inputs' receipt while sub-rule (7) allows credit of input service upon payment and invoice indication. Consequently, service providers and manufacturers eligible for Cenvat credit may claim input credit on mobile phone service tax. The impugned order denying such credit was set aside, the appeal allowed, and appellants granted consequential benefits. en-us Wed, 23 Aug 2006 00:00:00 +0530 Thu, 18 Sep 2025 12:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=620 CESTAT, Mumbai held that under the Cenvat Credit Rules, 2004 there is no provision prohibiting credit of service tax paid on mobile phones; Rule 4(1) concerns inputs' receipt while sub-rule (7) allows credit of input service upon payment and invoice indication. Consequently, service providers and manufacturers eligible for Cenvat credit may claim input credit on mobile phone service tax. The impugned order denying such credit was set aside, the appeal allowed, and appellants granted consequential benefits. Case-Laws Service Tax Wed, 23 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=620