2009 (8) TMI 358 - AT - Service Tax

Cenvat Credit- Cell phone- Assessee availed Cenvat Credit of service tax paid on cell phones provided by it to its employee. In the light of the decision of the Hon ble Gujarat High Court in CCE v. Excel Crop Care Ltd. 2008 -TMI - 31579 - HIGH COURT GUJARAT, held that Cenvat credit is rightly allowed upheld the Impugned order and reject the appeal of revenue.

Summary

The Appellate Tribunal CESTAT, Chennai upheld the Commissioner's decision to extend CENVAT Credit for service tax paid on cellular telephones provided to employees for official use, citing relevant legal precedents. The Revenue's challenge was rejected.