https://www.taxtmi.com/caselaws?id=33961 The Tribunal upheld the Commissioner (Appeals) decision, allowing service tax credit for the use of mobile phones for official purposes. The Tribunal found the appellants eligible for the credit as the phones facilitated business activities. It was held that the lower authority's decision was consistent with High Court judgments and CBEC circulars, leading to the dismissal of the Revenue's appeals. The decision emphasized adherence to rules, circulars, and judicial precedents in determining service tax credit eligibility for mobile phone usage in business operations. en-us Wed, 28 Jan 2009 00:00:00 +0530 Wed, 30 Apr 2014 15:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33961 The Tribunal upheld the Commissioner (Appeals) decision, allowing service tax credit for the use of mobile phones for official purposes. The Tribunal found the appellants eligible for the credit as the phones facilitated business activities. It was held that the lower authority's decision was consistent with High Court judgments and CBEC circulars, leading to the dismissal of the Revenue's appeals. The decision emphasized adherence to rules, circulars, and judicial precedents in determining service tax credit eligibility for mobile phone usage in business operations. Case-Laws Service Tax Wed, 28 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33961