2007 (10) TMI 669

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e Appellant. None, for the Respondent. ORDER This appeal is directed against the Order-in-Appeal No: SVS/327/NGP-I-/2006, dated 16-10-2006 passed by the Commissioner of Central Excise (Appeals), Nagpur. 2. None appeared on behalf of the respondent despite notice nor there is any request for adjournment. Since the issue involved in this case is in a narrow compass the appeal is tak....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r (Appeals) has come to the conclusion that the Modvat/Cenvat credit of such service tax paid on mobile phones is eligible, relying upon the judgment of the Tribunal in the case of Indian Rayon & Industries Ltd. v. CCE, Bhavnagar - 2006 (4) S.T.R. 79. The Commissioner (Appeals) has reproduced the relevant para of the Tribunal's order which is as under : "6.3 The issue involved is no more r....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the legal provisions in force at the material time, which in this case is December, 2004 to February, 2005, during which the Cenvat Credit Rules, 2004 were applicable. 4. I find that Rule 4(1) of the Cenvat Credit Rules, 2004 states that credit in respect of inputs may be taken on receipt of the inputs in the factory of the manufacturer or in the premises of the provider of output service....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t Service Tax paid on Mobile Phone is available as credit to eligible service providers of output service and manufacturers. Accordingly, the impugned order is set aside and the appeal is allowed with consequential benefit to the appellants. (Dictated and pronounced in Court)" 6.4 Following the ratio of the above decision, after allowing waiver application, I pass the following order." ....