https://www.taxtmi.com/caselaws?id=31579 The court upheld the Tribunal's decision allowing the respondent-assessee to claim Cenvat credit on mobile phone services for phones used by employees and officers, rejecting the appellant's argument that such services did not qualify as 'input service' under the Cenvat Credit Rules. The court emphasized that the activities of staff using mobile phones were related to the business of the assessee, making them eligible for credit. The court also clarified that the Circular cited by the appellant was not applicable in this context, and affirmed that the mobile service provider's activities constituted 'input service' for the assessee under the Rules. en-us Tue, 29 Jul 2008 00:00:00 +0530 Sat, 20 Jun 2009 16:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31579 The court upheld the Tribunal's decision allowing the respondent-assessee to claim Cenvat credit on mobile phone services for phones used by employees and officers, rejecting the appellant's argument that such services did not qualify as 'input service' under the Cenvat Credit Rules. The court emphasized that the activities of staff using mobile phones were related to the business of the assessee, making them eligible for credit. The court also clarified that the Circular cited by the appellant was not applicable in this context, and affirmed that the mobile service provider's activities constituted 'input service' for the assessee under the Rules. Case-Laws Service Tax Tue, 29 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31579