https://www.taxtmi.com/caselaws?id=33947 Cenvat credit of service tax on mobile phone services cannot be denied merely because the phones were not installed in the assessee's premises. The decisive consideration is whether the telephone use was connected with business; where there is no finding that the calls were unrelated to business, the non-installation of the phones is not a valid basis to refuse credit. The settled position stated in the text is that credit remains admissible unless the department shows that the cell phone use was unconnected with the assessee's business. 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 Cenvat credit of service tax on mobile phone services cannot be denied merely because the phones were not installed in the assessee's premises. The decisive consideration is whether the telephone use was connected with business; where there is no finding that the calls were unrelated to business, the non-installation of the phones is not a valid basis to refuse credit. The settled position stated in the text is that credit remains admissible unless the department shows that the cell phone use was unconnected with the assessee's business. Case-Laws Service Tax Tue, 03 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33947