2007 (9) TMI 503

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....his appeal arises from Order-in-Appeal No. 108/2006-C.E. dated 28-3-2006 confirming the Order-in-Original No. 08/2005-S.T. dated 15-12-2005 denying the Cenvat credit in respect of Service tax paid on Mobile Phones provided to Officers of the Company. 2. The learned Consultant submits that the Board has re­considered the issue and by Circular No. 97/8/2007, dated 23-8-2007, as in para 8.3....

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.... eligible for the Cenvat credit. 3. The learned JDR submits that the matter has to go back to the original authority to verify as to whether the mobile phones had been used for providing output service or used in or in relation to manufacture of finished goods as noted in the cited Board's order. He submits that no such evidence was placed and as noted by the Commissioner. Therefore, the mat....