2007 (9) TMI 54

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ming 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, has taken a view that wet. 10-9-2004 credit of service tax paid in respect of mobile ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....o 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 order. He submits that no such evidence was placed and as noted by the Commissioner. Therefore, the matter has to be sent back for verification. 4. On a careful consideration, I notice that the Commis....