2007 (6) TMI 191

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....R, for the Respondent. [Order]. - Both the appeals arise from Order-in-Appeal No. 115-116/2006 dated 31-10-2006 by which the Commissioner (Appeals) has not accepted the plea of the assessee to grant credit of input service on Mobile Phones for the period from March, 2004 to August, 2005. The Board's Circular No. 59/8/2003 dated 20-6-2003 was relied on by the appellants but the Commissioner has ....