2010 (5) TMI 465

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.... Ram, JDR, for the Respondent. [Order]. - This stay petition is filed for the waiver of pre-deposit of an amount of Rs. 1,93,739/- (Rupees One lakh ninety three thousand seven hundred and thirty nine only) and Rs. 52,700/- (Rupees Fifty two thousand seven hundred only) confirmed by the authority for the reversal of Cenvat credit taken on the Service Tax paid on Telephone Services' and intere....

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....respect of mobile phones. In the Service Tax Credit Rules, 2002, it was prescribed that credit of service tax was admissible only on telephone connection installed in the business premises. A clarification to this effect was also issued vide Circular No. 59/8/2003-S.T., dated20-6-2003, in the context of the Service Tax Credit Rules, 2002. However, in the Cenvat Credit Rules, 2004 no such condition....