https://www.taxtmi.com/caselaws?id=32705 The Tribunal rejected the Revenue's appeal against the Commissioner (Appeals) decision to allow the credit of service tax paid on mobile phone services. The Tribunal found that the disallowance of the credit was primarily due to the mobile phones being used outside the factory premises, despite previous judgments supporting the admissibility of such credit. The Tribunal noted conflicting interpretations of a previous judgment but ultimately upheld the allowance of the credit, emphasizing the lack of direct or indirect relation to manufacturing activities as the basis for disallowance. en-us Mon, 07 Jul 2008 00:00:00 +0530 Mon, 23 Mar 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32705 The Tribunal rejected the Revenue's appeal against the Commissioner (Appeals) decision to allow the credit of service tax paid on mobile phone services. The Tribunal found that the disallowance of the credit was primarily due to the mobile phones being used outside the factory premises, despite previous judgments supporting the admissibility of such credit. The Tribunal noted conflicting interpretations of a previous judgment but ultimately upheld the allowance of the credit, emphasizing the lack of direct or indirect relation to manufacturing activities as the basis for disallowance. Case-Laws Service Tax Mon, 07 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32705