TaxTMI 
TaxTMI 
2010 (9) TMI 507
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....ts of the case are that the appellants are engaged in the manufacture of excisable goods and availing input service credit on mobile phones issued to the executives of the Company. A show-cause notice was issued to the appellant on the ground that the input Service credit on mobile phones is not admissible to them as they were not used in or in relation to the manufacture of the excisable goods. The adjudicating authority while considering the submission of the appellant has made the following observation :- "Considering the provision of CENVAT Credit Rules, 2004 and the Master Circular No. 97/8/2007-S.T., dated 23-8-2007, I am convinced that the assessee is eligible for availment of CENVAT credit on mobile phones. However, the premises wh....
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....rmation of ownership of mobile phones and who has paid the bills. The adjudicating authority had accepted their contention that they are entitled to avail input service credit on these mobile phones but denied the same on the ground that mobile phones are not registered at the factory premises. On appeal, the Commissioner (Appeals) denied the input service credit on some other premise. He further submitted that the charge in the show-cause notice is that these mobile phones are not used in or in relation to the manufacture of the final product and the same has not been dealt with by the Commissioner (Appeals) as it has already been dealt with by the adjudicating authority in their favour. Hence, the impugned order is liable to be set aside.....
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....nd there is no direction in terms of the desired usage and input credit service was denied. On the similar findings, this Tribunal in the case of ITC Ltd. (supra) has held that the assessee is entitled for input service credit on the mobile phone services. I have also gone through the adjudication order wherein the adjudicating authority has also found that "considering the provision of CENVAT Credit Rules, 2004 and the Master Circular No. 97/8/2007-S.T., dated 23-8-2007, I am convinced that the assessee is eligible for availment of CENVAT credit on mobile phones" and the same allegation against the appellant in the show-cause notice which has held in favour of the appellant. The adjudicating authority has denied the input service credit on....