2009 (7) TMI 519

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.... is preferred by the appellant against the order of Commissioner (Appeals) denying Cenvat credit of service tax paid on the real estate agent service and mobile phone services. 2. Brief facts of the case are that the appellants are manufacturer of tyres, tubes and flaps. During the period April, 2004 to March, 2006 the appellants availed Cenvat credit of service tax paid on mobile phone service....

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....sion in the case of Indian Rayon & Industries Ltd. v. CCE [2007] 6 STT 328 (Mum. - CESTAT), wherein the Board Circular dated 20-6-2003 cannot be pressed into service in the context of the new Cenvat Credit Rules, 2004. The said order was challenged by the department before Commissioner (Appeals) and the order passed by the Asstt. Commissioner was set aside by relying on CBEC Circular No. 97/8/2007....