2007 (12) TMI 496

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....ember) Common issue is involved in these appeal and, therefore, both the appeals are taken up together for disposal. The Revenue filed these appeals against the impugned orders whereby the Commissioner (Appeals) held that the credit on service tax paid on mobile phones is admissible to the respondent as 'input service' in terms of Cenvat Credit Rules, 2004. 2. Heard the ld. DR on beh....