2007 (12) TMI 496 - AT - Service Tax

Summary

The Appellate Tribunal CESTAT, New Delhi rejected the appeals filed by the Revenue regarding the admissibility of credit on service tax paid on mobile phones as 'input service' based on a previous decision in favor of the assesses. The decision of the Commissioner (Appeals) was upheld. (2007 (12) TMI 496 - CESTAT, New Delhi)