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TMI Blog2015 (10) TMI 1353X X X X Extracts X X X X X X X X Extracts X X X X ..... d the same could not be considered while passing the order. The appellants produced a copy of their letter dated 02/06/2010 wherein they have submitted the bills of telephone and insurance papers. The same have not been considered in the order. - Matter remanded back - Decided in favour of assessee. - APPEAL No. E/1608/10 - - - Dated:- 21-9-2015 - Mr. Raju, Member (Technical) For the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the fact that service tax paid on mobile charges, insurance charges, etc. need to be credited, yet to claim the benefits; they have to provide documentary proof in support of the same. In absence of the same, it may not be possible to ascertain that the same has been used in or in relation to manufactured product or providing output service. The Hon ble CESTAT in the case of Force Motors Ltd. V ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nly. 8. After going through the facts and circumstances of the case, I am of the opinion that as per C.B.E. C. Circular No. 97/8/2007-S.T., dated 23-8-2007, credit of service tax paid in respect of mobile phone is admissible provided the mobile phone is used for providing output service or used in or in relation to manufacture of finished goods. In the facts of this case the Asst. Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant submitted that their case is squarely covered by the decision of this Tribunal in the case of Muscat Polymers Pvt. Ltd., Vs. CCE, Rajkot vide Final Order Nos.A/1670-1671/2011-WZB/AHD dated 26/09/2011 in Appeal Nos.ST/488 400/2010. They also submitted that in the written submission given after attending personal hearing on 11/05/2009 they had submitted the evidence regarding use of said se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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