2009 (12) TMI 451 - AT - Service Tax

Cenvat Credit - whether the service tax credit with regard to the mobile phone services received by the appellant qualifies to be input service for the purpose of availment of service tax credit under the Cenvat Credit Rules, 2004. held that -in the light of the decision of Semco Electrical (P.) Ltd. v. CCE 2010 -TMI - 76184 - CESTAT, MUMBAI, the appellant is entitled for the availment of Cenvat credit on mobile phone service.

Summary

The Appellate Tribunal CESTAT, Mumbai ruled that the appellant is entitled to avail service tax credit on mobile phone services as "input service" under the Cenvat Credit Rules, 2004. The decision was based on precedents set by Semco Electrical (P.) Ltd. v. CCE and I.S.M.T. Ltd. v. CCE & C. The impugned order was set aside, and the appeal was allowed.