2008 (2) TMI 180

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt. Shri A. K. Rastogi, DR, for the Respondent. [Order] The appellants filed this appeal against the denial of credit on service tax paid on mobile phones during the period February, 2005 to September, 2005. The learned Advocate submits that the Tribunal settled the issue in favour of the appellants in the following cases (a) Indian Rayon & Industries Ltd. v. CCE, Bhavnagar - 200....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... sub-clause (ii) of clause (L) of Rule 2 of Cenvat Credit Rules, 2004 'input service' means any service used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final product and clearance of final products from the place of removal. It is the contention of the learned DR that use of the mobile phones in or in relation to the manufacture of final pr....