2007 (8) TMI 63

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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 the respondent who is providing output service i.e. travel agency. The only contention of the Revenue is that the Cenvat credit is not available in respect of the Service Tax paid on the mobil .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ith 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 eligible service providers of output service. Further, I find in the Cenvat Credit Rules provides that input service means any service used by a provider of taxable service for providing an outp .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X