2007 (8) TMI 63

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..... -148/2007-SM(BR) - Final Order Nos. 1243-1246/2007-SM(BR)(PB) - Dated:- 2-8-2007 - [Order per] - Common issue is involved, therefore, are being taken up together. 2. Heard ld. DR. None appeared on behalf of the respondent in spite of notice. 3. The Revenue filed these appeals against the impugned order whereby credit in respect of the Service Tax paid on mobile phones were allowed to th .....

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..... on to the output service rendered by the respondent. On the contrary, the respondent specifically pleaded before the lower authority that the mobile phones were used their staff in connection with the business of travel agency. Further, the Tribunal in the case of Indian Rayon Industries Ltd. v. CCE reported in 2006 (4) S 79 held that Service Tax paid on mobile phones is available as credit to .....

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