https://www.taxtmi.com/caselaws?id=31940 The appeal by the Revenue challenging the allowance of CENVAT credit on input service (telephone service) was dismissed. The Tribunal upheld that telephone services used in connection with business operations qualified as 'input service' under Rule 2 of the CENVAT Credit Rules, 2004. Previous Tribunal decisions and a circular supported this interpretation, allowing for CENVAT credit on service tax paid for such services. The impugned order granting the credit and vacating the penalty imposed on the respondents was affirmed, emphasizing the broad scope of 'input service' under the Rules. en-us Fri, 03 Oct 2008 00:00:00 +0530 Fri, 20 Mar 2009 08:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31940 The appeal by the Revenue challenging the allowance of CENVAT credit on input service (telephone service) was dismissed. The Tribunal upheld that telephone services used in connection with business operations qualified as 'input service' under Rule 2 of the CENVAT Credit Rules, 2004. Previous Tribunal decisions and a circular supported this interpretation, allowing for CENVAT credit on service tax paid for such services. The impugned order granting the credit and vacating the penalty imposed on the respondents was affirmed, emphasizing the broad scope of 'input service' under the Rules. Case-Laws Service Tax Fri, 03 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31940