https://www.taxtmi.com/caselaws?id=32669 The tribunal ruled in favor of the appellant, allowing them to avail Cenvat credit on Service Tax paid on mobile phone services. The tribunal found that the mobile phones were used for official purposes within the company, in line with previous decisions permitting such credit. Despite the Revenue's argument that mobile phones could be used for personal purposes, the tribunal emphasized the phones' registration under the company's name and strict usage for work-related activities. By relying on legal provisions and precedent judgments, the tribunal dismissed the Revenue's appeal and upheld the appellant's eligibility for Cenvat credit on mobile phone services. en-us Tue, 02 Sep 2008 00:00:00 +0530 Fri, 20 Mar 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32669 The tribunal ruled in favor of the appellant, allowing them to avail Cenvat credit on Service Tax paid on mobile phone services. The tribunal found that the mobile phones were used for official purposes within the company, in line with previous decisions permitting such credit. Despite the Revenue's argument that mobile phones could be used for personal purposes, the tribunal emphasized the phones' registration under the company's name and strict usage for work-related activities. By relying on legal provisions and precedent judgments, the tribunal dismissed the Revenue's appeal and upheld the appellant's eligibility for Cenvat credit on mobile phone services. Case-Laws Service Tax Tue, 02 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32669