2007 (6) TMI 191 - AT - Service Tax

Credit of input service on Mobile Phones for the period from March, 2004 to August, 2005 - Board s Circular No. 59/8/2003 dated 20-6-2003 was relied on by the appellants but the Commissioner has not accepted the same - assessee had claimed Cenvat credit for the period from 10-9-2004 when the new Cenvat Credit Rules, 2004 came into effect in view of impugned Circular & Tribunal s decision in identical case, issue is settled in assessee s favour assessee s appeals are allowed

Summary

The Appellate Tribunal CESTAT Bangalore allowed the appeals related to the denial of credit of input service on Mobile Phones for the period from March 2004 to August 2005. The Tribunal ruled in favor of the assessee based on a previous judgment and a Board's Circular, setting aside the Commissioner's decision.