https://www.taxtmi.com/caselaws?id=35524 The Tribunal held that manufacturers are entitled to claim CENVAT credit on telephone service for mobile phones used by their employees in connection with business activities. The burden of proof lies with the manufacturer to demonstrate such use to claim the credit. Previous decisions and case law supported this stance, emphasizing that the location of the phones does not disqualify the credit eligibility. The appeals by the Revenue were dismissed as the respondents successfully proved the business use of mobile phones, reinforcing the permissibility of CENVAT credit on mobile phone service for manufacturers. en-us Tue, 02 Jun 2009 00:00:00 +0530 Fri, 12 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35524 The Tribunal held that manufacturers are entitled to claim CENVAT credit on telephone service for mobile phones used by their employees in connection with business activities. The burden of proof lies with the manufacturer to demonstrate such use to claim the credit. Previous decisions and case law supported this stance, emphasizing that the location of the phones does not disqualify the credit eligibility. The appeals by the Revenue were dismissed as the respondents successfully proved the business use of mobile phones, reinforcing the permissibility of CENVAT credit on mobile phone service for manufacturers. Case-Laws Service Tax Tue, 02 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35524