https://www.taxtmi.com/caselaws?id=4051 The judgment clarified that mobile and landline phones installed outside the factory for business purposes are eligible for Cenvat credit if used for business activities and paid for by the company. Precedents from the Mumbai and Ahmedabad Benches supported this eligibility, leading to the decision to set aside the impugned order and allow the appeals with any consequential relief. This outcome ensures consistency in interpreting the rules and provides relief to the appellants in this case. en-us Wed, 09 Jan 2008 00:00:00 +0530 Fri, 10 Oct 2008 16:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4051 The judgment clarified that mobile and landline phones installed outside the factory for business purposes are eligible for Cenvat credit if used for business activities and paid for by the company. Precedents from the Mumbai and Ahmedabad Benches supported this eligibility, leading to the decision to set aside the impugned order and allow the appeals with any consequential relief. This outcome ensures consistency in interpreting the rules and provides relief to the appellants in this case. Case-Laws Service Tax Wed, 09 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4051