2009 (1) TMI 193

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....keyan, Member (T) ShriN.J. Kumaresh, SDR, for the Appellant. Shri M. Kannan, Advocate, for the Respondent. [Order].- In the impugned orders, the Commissioner vacated demands for credit of service tax availed by the appellants relating to use of mobile phones. Details of the orders are as follows: Name of the Appellant Material Period Appeal No. Amount (in Rs.) Showa Engg. L....

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....Credit Rules, 2004 (CCR) which came into effect from 10-9-2004 did not contain any such prohibition. Considering the use of the mobile phones in facilitating the business of the assessee, the Commissioner (A) held that the appellants were eligible for the impugned amounts of credit. 3. The Revenue has sought to vacate these orders on the ground that they were inconsistent with the instructions ....

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....g output service or in or in relation to manufacture of finished goods. He also placed reliance on the judgment of the Hon'ble High Court of Rajasthan in the case of Commissioner v. Excel Crop Care Ltd. reported in 2008 (12) S.T.R. 436 (Guj.), wherein the Hon'ble High Court had held that the phones not being installed in the factory premises did hot constitute sufficient ground to deny ser....

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....tax credit was admissible as CENVAT credit. Moreover, in the judgment of the Hon'ble High Court of Gujarat cited by the learned counsel for M/s. Brakes India Ltd. their Lordships had dealt with the issue of admissibility of credit for use of mobile phones as follows "8. Therefore, on a conjoint reacting of the aforesaid provisions, it is apparent that the mobile service provider, who is lia....