https://www.taxtmi.com/caselaws?id=35140 The High Court upheld the lower appellate authority's decision, affirming the admissibility of CENVAT credit for service tax paid on mobile phone services when used in activities connected to the manufacture or clearance of final products. The court rejected the Revenue's argument that the service tax credit should not be available, emphasizing that if the mobile phone service was utilized in activities related to manufacturing or clearance, it qualified as an "input service" under the CENVAT Credit Rules. As a result, the appellate Commissioners' orders were upheld, and the Revenue's appeals were dismissed. en-us Wed, 03 Jun 2009 00:00:00 +0530 Fri, 11 Jun 2010 14:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35140 The High Court upheld the lower appellate authority's decision, affirming the admissibility of CENVAT credit for service tax paid on mobile phone services when used in activities connected to the manufacture or clearance of final products. The court rejected the Revenue's argument that the service tax credit should not be available, emphasizing that if the mobile phone service was utilized in activities related to manufacturing or clearance, it qualified as an "input service" under the CENVAT Credit Rules. As a result, the appellate Commissioners' orders were upheld, and the Revenue's appeals were dismissed. Case-Laws Service Tax Wed, 03 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35140