https://www.taxtmi.com/caselaws?id=33947 The Appellate Tribunal CESTAT, New Delhi allowed the appeal, overturning the Commissioner (Appeals) decision to reject a refund claim for service tax on mobile phones. The Tribunal held that service tax credit is permissible unless it can be proven that the mobile phone use was unrelated to business activities. As no such evidence was presented, the Tribunal set aside the previous order and granted the appeal. (2009 (2) TMI 122 - CESTAT, New Delhi) en-us Tue, 03 Feb 2009 00:00:00 +0530 Thu, 06 May 2010 18:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33947 The Appellate Tribunal CESTAT, New Delhi allowed the appeal, overturning the Commissioner (Appeals) decision to reject a refund claim for service tax on mobile phones. The Tribunal held that service tax credit is permissible unless it can be proven that the mobile phone use was unrelated to business activities. As no such evidence was presented, the Tribunal set aside the previous order and granted the appeal. (2009 (2) TMI 122 - CESTAT, New Delhi) Case-Laws Service Tax Tue, 03 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33947