https://www.taxtmi.com/caselaws?id=33811 The court dismissed the Revenue's appeal challenging the admissibility of service tax credit for mobile phones and telephones installed outside the factory premises. Relying on a Tribunal decision and a High Court judgment, the court held that under the CENVAT Credit Rules, 2004, the location of the phones did not impact credit eligibility as long as they were used for providing output services or in relation to manufacturing activities. The decision emphasized the importance of the purpose of phone usage over their physical location in determining credit admissibility. en-us Wed, 31 Dec 2008 00:00:00 +0530 Mon, 21 Apr 2014 15:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33811 The court dismissed the Revenue's appeal challenging the admissibility of service tax credit for mobile phones and telephones installed outside the factory premises. Relying on a Tribunal decision and a High Court judgment, the court held that under the CENVAT Credit Rules, 2004, the location of the phones did not impact credit eligibility as long as they were used for providing output services or in relation to manufacturing activities. The decision emphasized the importance of the purpose of phone usage over their physical location in determining credit admissibility. Case-Laws Service Tax Wed, 31 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33811