TaxTMI 
TaxTMI 
2009 (1) TMI 193
X X X X Extracts X X X X
X X X X Extracts X X X X
....sh, 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. Ltd. Dec.'04 to Sept.'05 S/8/07 3,977/- ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 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 contained in the Board's Circular No. 59/8/2003. In terms of the....
X X X X Extracts X X X X
X X X X Extracts X X X X
..... 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 service tax credit. 5. On a careful consideration of the case records an....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 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 liable to pay service tax, and recovers the same by adding such service tax i....