https://www.taxtmi.com/caselaws?id=2521 Cenvat credit on service tax paid for mobile phones provided to company officers is admissible only if the phones are shown to have been used for providing output service or in relation to manufacture of finished goods. As no proof of such nexus had been produced before the lower authority, the factual basis for the claim required verification. The matter was remanded to the original authority for reconsideration, and credit is to be allowed if eligibility is established in accordance with law. en-us Mon, 17 Sep 2007 00:00:00 +0530 Wed, 16 Apr 2008 08:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2521 Cenvat credit on service tax paid for mobile phones provided to company officers is admissible only if the phones are shown to have been used for providing output service or in relation to manufacture of finished goods. As no proof of such nexus had been produced before the lower authority, the factual basis for the claim required verification. The matter was remanded to the original authority for reconsideration, and credit is to be allowed if eligibility is established in accordance with law. Case-Laws Service Tax Mon, 17 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2521