2009 (5) TMI 80

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....ondent. [Order]. - Revenue is in appeal against the decision of the Commissioner (Appeals) wherein he has allowed Cenvat credit of service tax paid on mobile phones. No one is present on behalf of the respondents. Heard the learned DR. 2. The observations of the Commissioner in coming to the conclusion that the respondents are eligible for the credit of service tax on mobile phones are repro....

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....one as the issue related to December, 2004 to February, 2005. In the instant case, the adjudicating authority concluded that the appellants failed to prove the usage for providing output service or in manufacturing in terms of Board's circular 17-8-2007 dated 23-8-2007, therefore, they are not entitled to the credit. The adjudicating authority has traveled beyond the show cause notice while conclu....