https://www.taxtmi.com/caselaws?id=4421 Service tax credit on mobile phones was held inadmissible because the credit rule was confined to telephone connections installed in the premises from which output service was provided, and the Board circular also excluded mobile phones. Penalty for non-payment of service tax was sustained after the credit claim failed, and waiver for reasonable cause was denied because the rule was treated as unambiguous. Penalty under the Cenvat Credit Rules was set aside for the period before those rules commenced, while the claim relating to later bills was left for verification by the adjudicating authority. en-us Mon, 11 Feb 2008 00:00:00 +0530 Wed, 02 Jul 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4421 Service tax credit on mobile phones was held inadmissible because the credit rule was confined to telephone connections installed in the premises from which output service was provided, and the Board circular also excluded mobile phones. Penalty for non-payment of service tax was sustained after the credit claim failed, and waiver for reasonable cause was denied because the rule was treated as unambiguous. Penalty under the Cenvat Credit Rules was set aside for the period before those rules commenced, while the claim relating to later bills was left for verification by the adjudicating authority. Case-Laws Service Tax Mon, 11 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4421