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    <title>2007 (6) TMI 165 - CESTAT, NEW DELHI</title>
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    <description>Input service tax credit on mobile phones was treated as admissible under the Cenvat Credit Rules, 2004, where the impugned order relied on an earlier Tribunal decision allowing such credit. The Revenue did not produce any stay order from the High Court against that precedent and failed to advance any independent ground to dislodge the Commissioner (Appeals)&#039;s view. On that basis, the challenge by the Revenue was rejected and the assessee&#039;s entitlement to credit was maintained.</description>
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      <link>https://www.taxtmi.com/caselaws?id=4179</link>
      <description>Input service tax credit on mobile phones was treated as admissible under the Cenvat Credit Rules, 2004, where the impugned order relied on an earlier Tribunal decision allowing such credit. The Revenue did not produce any stay order from the High Court against that precedent and failed to advance any independent ground to dislodge the Commissioner (Appeals)&#039;s view. On that basis, the challenge by the Revenue was rejected and the assessee&#039;s entitlement to credit was maintained.</description>
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      <pubDate>Wed, 20 Jun 2007 00:00:00 +0530</pubDate>
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