2009 (12) TMI 208 - AT - Service Tax

Cenvat Credit- The issue in this appeal is with regard to admissibility of Cenvat credit of Service Tax paid on input service in respect of Mobile phones, Air Travel Agent s commission and real estate consulting services have been claimed and used in business activity by the appellant in terms of input service as per rule 2(l) of Cenvat Credit Rules, 2004. In the light of the various decisions, held that- the appellant is entitled to avail Cenvat credit on the services discussed above. The impugned order is set aside and the appeal is allowed.

Summary

The Appellate Tribunal CESTAT, Mumbai allowed the appeal regarding the admissibility of Cenvat credit on Service Tax paid for input services like Mobile phones, Air Travel Agent's commission, and real estate consulting services. The appellant was found entitled to avail Cenvat credit based on previous similar cases. The impugned order was set aside, and the appeal was allowed.