https://www.taxtmi.com/caselaws?id=33555 The Tribunal upheld the Commissioner (Appeals) order and rejected Revenue's appeals regarding the availment of Cenvat Credit on Service Tax paid on Mobile Phones for business activities. The Tribunal found that the Mobile Phones were used in the Respondent's business operations at various locations, supporting their decision with a previous case allowing such credit. The CBEC Circular cited by the Departmental Representative was deemed inapplicable under the Cenvat Credit Rules. The judgment consolidated all appeals on this issue and was delivered on 19-8-2008. en-us Tue, 19 Aug 2008 00:00:00 +0530 Sat, 05 Sep 2009 13:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33555 The Tribunal upheld the Commissioner (Appeals) order and rejected Revenue's appeals regarding the availment of Cenvat Credit on Service Tax paid on Mobile Phones for business activities. The Tribunal found that the Mobile Phones were used in the Respondent's business operations at various locations, supporting their decision with a previous case allowing such credit. The CBEC Circular cited by the Departmental Representative was deemed inapplicable under the Cenvat Credit Rules. The judgment consolidated all appeals on this issue and was delivered on 19-8-2008. Case-Laws Service Tax Tue, 19 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33555