2009 (2) TMI 122 - AT - Service Tax

Refund of Cenvat Credit Service Tax paid on Mobile Phone - Commissioner (Appeals) rejected the refund claim filed for refund of service tax on the ground that service tax credit was not admissible to the appellant in respect of the mobile phones as such phones were not installed in their premises Since Gujarat High Court has settled the issue of cenvat credit on Mobile Phone, refund is allowed.

Summary

The Appellate Tribunal CESTAT, New Delhi allowed the appeal against the Commissioner (Appeals) order rejecting a refund claim for service tax on mobile phones. The Tribunal cited a Gujarat High Court decision stating that service tax credit is admissible unless it can be shown that the use of the mobile phone was not related to the business. As no such grounds were found in this case, the Tribunal set aside the order and allowed the appeal. (2009 (2) TMI 122 - CESTAT, New Delhi)