https://www.taxtmi.com/caselaws?id=30786 Cenvat credit on mobile phone services was challenged on the basis of a 2003 circular, but the adjudicating authority also relied on a separate ground that the service was not input service and was not shown to be used in or in relation to manufacture. Because that additional basis was not stated in the show cause notice, the demand was treated as prima facie unsustainable at the pre-deposit stage. Pre-deposit of the service tax, education cess and penalty was waived, and recovery was stayed pending disposal of the appeal. en-us Wed, 02 Apr 2008 00:00:00 +0530 Wed, 24 Sep 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30786 Cenvat credit on mobile phone services was challenged on the basis of a 2003 circular, but the adjudicating authority also relied on a separate ground that the service was not input service and was not shown to be used in or in relation to manufacture. Because that additional basis was not stated in the show cause notice, the demand was treated as prima facie unsustainable at the pre-deposit stage. Pre-deposit of the service tax, education cess and penalty was waived, and recovery was stayed pending disposal of the appeal. Case-Laws Service Tax Wed, 02 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30786