2013 (2) TMI 134

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..... phones were owned by the assessee and supplied to their employees to be used in or in relation to the manufacture and clearance of their final product. Therefore, CENVAT credit was allowed to the assessees in respect of mobile phone service. In favour of assessee - Service Tax Appeal No.271 of 2011 - FINAL ORDER NO.484/2012 - Dated:- 19-7-2012 - P.G. Chacko And M. Veeraiyan, JJ. Appel .....

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..... for the appellant is in their support, and so are the following decisions of this Tribunal: (a) Indian Royal Industries Ltd. vs. Commissioner of C. Ex., Bhavnagar [2006 (4) S.T.R. 79 (Tri. - Mum.)]. (b) Commissioner of S. Tax, New Delhi vs. STIC Travels Pvt. Ltd. [2007 (8) S.T.R. 495 (Tri. - Del.)] In the cited cases, CENVAT credit was allowed to the assessees in respect of mobile .....

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