https://www.taxtmi.com/caselaws?id=269864 The Tribunal upheld the decision of the Commissioner (Appeals) and dismissed the Revenue's appeal, confirming the eligibility of both Courier Services and Mobile Services for Cenvat credit under Rule 2(l) of the Cenvat Credit Rules, 2004. The Tribunal cited precedents supporting the admissibility of service tax paid on these services, emphasizing that activities related to the business of manufacturing final products qualified for credit on courier services and that mobile phone services used for company work were considered input services. en-us Fri, 18 Dec 2015 00:00:00 +0530 Wed, 23 Dec 2015 08:46:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269864 The Tribunal upheld the decision of the Commissioner (Appeals) and dismissed the Revenue's appeal, confirming the eligibility of both Courier Services and Mobile Services for Cenvat credit under Rule 2(l) of the Cenvat Credit Rules, 2004. The Tribunal cited precedents supporting the admissibility of service tax paid on these services, emphasizing that activities related to the business of manufacturing final products qualified for credit on courier services and that mobile phone services used for company work were considered input services. Case-Laws Service Tax Fri, 18 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269864