https://www.taxtmi.com/caselaws?id=32395 Credit of service tax on mobile phone services was held admissible where the phones stood in the company's name and were used by employees for work connected with manufacture of final products. The Board's circular and prior decisions supported the view that input service credit is available when the service is used in or in relation to manufacture, and incidental personal use does not by itself defeat eligibility. On the facts, the phones were treated as company phones used for business purposes, so the Revenue's challenge failed. en-us Fri, 10 Oct 2008 00:00:00 +0530 Thu, 06 May 2010 17:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32395 Credit of service tax on mobile phone services was held admissible where the phones stood in the company's name and were used by employees for work connected with manufacture of final products. The Board's circular and prior decisions supported the view that input service credit is available when the service is used in or in relation to manufacture, and incidental personal use does not by itself defeat eligibility. On the facts, the phones were treated as company phones used for business purposes, so the Revenue's challenge failed. Case-Laws Service Tax Fri, 10 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32395