https://www.taxtmi.com/caselaws?id=34762 Cenvat credit was considered admissible for service tax paid on mobile phone services provided to employees, because the services fell within the broad definition of "input service" under Rule 2(l) of the CENVAT Credit Rules, 2004. The analysis treated such communication facilities as used directly or indirectly in relation to manufacture and business operations, including effective decision-making and business communication. An earlier departmental circular cited by revenue was found incapable of overriding the statutory rule. Credit was therefore held allowable on the footing that the employee mobile services had a sufficient business nexus. en-us Wed, 04 Mar 2009 00:00:00 +0530 Fri, 06 Nov 2009 11:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34762 Cenvat credit was considered admissible for service tax paid on mobile phone services provided to employees, because the services fell within the broad definition of "input service" under Rule 2(l) of the CENVAT Credit Rules, 2004. The analysis treated such communication facilities as used directly or indirectly in relation to manufacture and business operations, including effective decision-making and business communication. An earlier departmental circular cited by revenue was found incapable of overriding the statutory rule. Credit was therefore held allowable on the footing that the employee mobile services had a sufficient business nexus. Case-Laws Service Tax Wed, 04 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34762