2008 (3) TMI 163

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....sp;         [Order] - This stay petition is filed by the applicants against the Order- in-Appeal dated 13-11-2007 passed by the Commissioner of Central Excise (Appeals), Pune. The Commissioner (Appeals), vide the impugned order, has upheld the Order of the Assistant Commissioner disallowing the service tax credit of Rs. 3,38,161/-. However, he has reduced ....

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.... service tax paid on mobile phone is admissible. Further, the Tribunal in the case of Indian Rayon & Industries Ltd. reported in 2006 (4) S.T.R. 79 (Tri.-Mum.) has allowed the credit of the service tax paid on the mobile phones. 5. So far as the repair and maintenance of the Motor Vehicles is concerned, the applicants have contended that the Motor Vehicles are provided to their officers and emplo....