https://www.taxtmi.com/caselaws?id=35313 Cenvat credit on mobile phone services and maintenance of motor vehicles was examined under the Cenvat Credit Rules, 2004, with reference to the CBEC circular on mobile telephone services. Credit was considered available where the services were used in or in relation to business operations, and incidental personal use by employees did not by itself justify denial. The absence of complete vehicle records or some blank entries was not enough to show that the services were wholly outside business use. Credit was admissible within the allotted limits, while excess mobile usage and vehicle use required further verification. en-us Tue, 30 Jun 2009 00:00:00 +0530 Tue, 04 May 2010 15:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35313 Cenvat credit on mobile phone services and maintenance of motor vehicles was examined under the Cenvat Credit Rules, 2004, with reference to the CBEC circular on mobile telephone services. Credit was considered available where the services were used in or in relation to business operations, and incidental personal use by employees did not by itself justify denial. The absence of complete vehicle records or some blank entries was not enough to show that the services were wholly outside business use. Credit was admissible within the allotted limits, while excess mobile usage and vehicle use required further verification. Case-Laws Service Tax Tue, 30 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35313