2008 (7) TMI 282

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....pondent. [Order].-The issue involved in the appeal filed by the Revenue against the order of the Commissioner (Appeals) is whether Commissioner (Appeals) erred in allowing the credit of service tax paid on mobile phone services. There is no dispute that amount of service tax paid on mobile phones services is admissible as credit. The appeal has been filed on the ground that the mobile phones ha....

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..../- and the respondent will not be taking inadmissible service tax credit for such a small amount. Admittedly, show cause notices have been issued on the ground that mobile phones have not been used in the factory and it was not the claim of the department that mobile phones have not been used in or in relation to manufacture. 3. I have considered the arguments advanced by both sides. I find tha....