2009 (10) TMI 405

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hri Sushant Murthy, Advocate, for the Respodent. [Order] - After examining the records and hearing both sides, I come across a short question to be considered in this case. The lower appellate author ity allowed CENVAT credit on mobile phone service to the assessee in view of two decisions of this Tribunal. In the present appeal, the Revenue submits that the order of the learned Commissio....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... above facts and circumstances, I have got to remand this case to the lower appellate authority. 3. By way of assisting the Bench, the learned counsel has produced a copy of the Board's Circular No. 97/8 dated 23-8-2007, wherein the CBEC inter alia clarified certain points with regard to Service tax on mobile phone service. It was clarified that, with effect from 10-9-2004, credit of Service ta....