2006 (8) TMI 7

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....rvice Tax paid on Mobile Phones which have been provided by the appellants to their employees to carry out business transactions. Shri J.C. Patel, learned Advocate appearing for the appellants states that under the Service Tax Credit Rules, 2002 it was stipulated under sub-rule (6) of Rule 3 that Service Tax credit on the service provided in relation to telephone connection shall be allowed only i....

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.... admitting the appeal. 2. In view of the submissions made and in view of the legal provisions cited above, I admit the appeal and waive the requirement of pre-deposit and take up the appeal for decision. 3. The old Circular dated 20-6-2003 on which sole reliance has been placed by the lower appellate authority for denying the credit of Service Tax paid by the appellants was relevant under th....

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....ervice. But no such stipulation regarding receipt of input service, which is separately defined under the Rules, is provided. Sub-Rule (7) of Rule 4 of the Cenvat Credit Rules, 2004 merely provides that Cenvat credit in respect of inputs service shall be allowed on or after the date on which payment is made for the value of input service and the service tax paid or payable is indicated in the invo....