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TMI Blog2015 (12) TMI 1168X X X X Extracts X X X X X X X X Extracts X X X X ..... T, AHMEDABAD ] has held that service tax paid on the input services namely Courier Services would be eligible for cenvat credit. The said decision was upheld by the Hon’ble Gujarat High Court [2013 (2) TMI 276 - GUJARAT HIGH COURT]. Further, the Hon’ble Gujarat High Court has also held that service tax paid on mobile phones would be eligible for taking cenvat credit vide vs. Excel Crop Care Limited [2008 (7) TMI 160 - HIGH COURT GUJARAT ]. - no reason to interfere with the impugned Order-in-Appeal - Decided against Revenue. X X X X Extracts X X X X X X X X Extracts X X X X ..... oods. It is submitted that if the correspondence with the supplier of raw materials is done then the same can certainly be considered as used in or in relation to manufacture of finished goods. Further, correspondence with customer before removal of finished goods can also be considered used in or in relation to manufacture. Further, courier services utilised in relation to Auditing/ Accounting/ Financing/ Marketing etc. are eligible for CENVAT credit in terms of the definition of Input Service . All the above referred activities are in relation to business of manufacture of final products and hence credit is certainly admissible on courier services. 5.4 I have considered the process and stage of evolution of law on the issue. I have come ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rance of finished goods, export of finished goods, marketing of goods manufactured, sales promotion etc. Further, the mobile connections were also in the name of the company and hence the bills were raised by the service providers in the name of the company. And accordingly, the appellant company was paying the amount of bills to the service providers. 5.6 I find and relied upon the case of M/s. J.K. Sugar Limited vs. CCE 2011 (270) ELT 225 (Tri. Delhi), while allowing cenvat credit on mobile phone services in Para 8 of the said order the Hon'ble Tribunal observed: As regards mobile phone services, it is not disputed that the mobile phones are used by the company officials for the company work. Hence mobile phone service has to be treated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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