https://www.taxtmi.com/caselaws?id=35105 Cenvat credit of service tax paid on mobile phones was treated as admissible where the department failed to prove that the phones were not used in or in relation to manufacture or provision of output service. The Tribunal rejected the objection based on the Board circular on the facts and followed Gujarat High Court authority supporting admissibility of credit on mobile phones. The operative principle is that the burden lies on the department to disprove nexus with taxable activity before denying credit. en-us Fri, 29 May 2009 00:00:00 +0530 Thu, 24 Dec 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35105 Cenvat credit of service tax paid on mobile phones was treated as admissible where the department failed to prove that the phones were not used in or in relation to manufacture or provision of output service. The Tribunal rejected the objection based on the Board circular on the facts and followed Gujarat High Court authority supporting admissibility of credit on mobile phones. The operative principle is that the burden lies on the department to disprove nexus with taxable activity before denying credit. Case-Laws Service Tax Fri, 29 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35105