https://www.taxtmi.com/caselaws?id=185134 Service tax credit on mobile phones was treated as admissible input service credit under the Cenvat Credit Rules, 2004 because an earlier Tribunal decision had already recognised similar credit and no distinguishing factual or legal basis was shown. The settled approach was applied to uphold the credit claim, and the Revenue's challenge failed. The document thus records that, absent any contrary feature, mobile phone service tax credit cannot be denied where prior Tribunal precedent has allowed it as eligible input service credit. en-us Fri, 07 Dec 2007 00:00:00 +0530 Mon, 01 Aug 2016 17:11:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185134 Service tax credit on mobile phones was treated as admissible input service credit under the Cenvat Credit Rules, 2004 because an earlier Tribunal decision had already recognised similar credit and no distinguishing factual or legal basis was shown. The settled approach was applied to uphold the credit claim, and the Revenue's challenge failed. The document thus records that, absent any contrary feature, mobile phone service tax credit cannot be denied where prior Tribunal precedent has allowed it as eligible input service credit. Case-Laws Service Tax Fri, 07 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185134