2008 (9) TMI 137

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....hones. The findings recorded by the Commissioner (Appeals) is reproduced herein below:- "I have carefully gone through the records of the case submissions of the appellant. The issue before me is whether mobile telephones used by the officials of the company can be considered as input services used in or in relation to assessee's manufacturing activity and the service tax on the said services is eligible to be taken as cenvat credit under the Cenvat Credit Rules, 2004. As regards the issue of credit of mobile telephones, the Board, vide F. No. 149/6/2006-CX.4, dated 19-7-2006 has clarified that after the introduction of the Cenvat Credit Rules 2004 there is no restriction imposed on availment of credit in respect of mobile telephone c....

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....missioner (Appeals) is legal and proper in terms of the Board's Circular cited supra. Further, the learned Counsel relies on a large number of judgments and has placed a compilation with the summary of the ratio of the judgments in a tabulated form. The same is reproduced below. Sl. No. Citation Summary of ratio 1.   Maini Precision Products Pvt, Ltd. v. CST, Bangalore - 2008 (11) S.T.R. 364 (Tri.-Bang.) Credit of service tax paid on mobile phones during March 2004 to August 2005 - Issue fully settled in the case of Indian Rayon and Industries Ltd.-Impugned order not legal and proper, hence set aside. [para 2] 2. Indian Rayon & Industries Ltd. v. CCE, Bhavnagar - 2006 (4) S.T.R. 79 (Tri-Mumbai)   H....

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....in Section 2(f) of Central Excise Act, 1944 have been interpreted to cover processes generating intermediate products and it is in this context that it has been repeatedly held that if manufacture of final product cannot take place without the process in question then that process is an integral part of the activity of manufacture of the final product. Therefore, the words "in relation to the manufacture" have been used to widen and expand the scope, meaning and content of the expression "inputs" so as to attract goods which do not enter into finished goods." [para 8] 10. Good Year India Limited v. CC, Bombay - 1997 (95) E.L.T. 450 (S.C.)   Held, words "such as stainless steel, nickel monel, incoloy, hastelloy" in sub-headi....