https://www.taxtmi.com/caselaws?id=33375 Cenvat credit on service tax paid for mobile services, catering services, and insurance on plant and machinery was treated as admissible on the stated reasoning. Mobile services were covered by binding Gujarat High Court precedent and Tribunal decisions, catering services were covered by a Larger Bench ruling, and insurance on plant and machinery was viewed as part of the cost base rather than a disallowable input. On that footing, the denial of Cenvat credit was stated to be incorrect, the Commissioner (Appeals) order was set aside, and the appeal was allowed. en-us Fri, 12 Dec 2008 00:00:00 +0530 Mon, 21 Sep 2009 16:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33375 Cenvat credit on service tax paid for mobile services, catering services, and insurance on plant and machinery was treated as admissible on the stated reasoning. Mobile services were covered by binding Gujarat High Court precedent and Tribunal decisions, catering services were covered by a Larger Bench ruling, and insurance on plant and machinery was viewed as part of the cost base rather than a disallowable input. On that footing, the denial of Cenvat credit was stated to be incorrect, the Commissioner (Appeals) order was set aside, and the appeal was allowed. Case-Laws Service Tax Fri, 12 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33375