https://www.taxtmi.com/caselaws?id=30053 Service tax paid on mobile phones used in business activity was held admissible as Cenvat credit under Rule 2(l) of the Cenvat Credit Rules, 2004. The definition of input service was applied broadly to cover services used directly or indirectly in or in relation to manufacture, including activities relating to business. As there was no allegation that the mobile phones were outside business use, and an earlier view allowing such credit was followed, the denial of credit was set aside in favour of the assessee. en-us Thu, 07 Feb 2008 00:00:00 +0530 Mon, 21 Oct 2019 14:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30053 Service tax paid on mobile phones used in business activity was held admissible as Cenvat credit under Rule 2(l) of the Cenvat Credit Rules, 2004. The definition of input service was applied broadly to cover services used directly or indirectly in or in relation to manufacture, including activities relating to business. As there was no allegation that the mobile phones were outside business use, and an earlier view allowing such credit was followed, the denial of credit was set aside in favour of the assessee. Case-Laws Service Tax Thu, 07 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30053