2007 (9) TMI 54

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..... 8/2005-S.T. dated 15-12-2005 denying the Cenvat credit in respect of Service tax paid on Mobile Phones provided to Officers of the Company. 2. The learned Consultant submits that the Board has reconsidered the issue and by Circular No. 97/8/2007, dated 23-8-2007, as in para 8.3, has taken a view that wet. 10-9-2004 credit of service tax paid in respect of mobile telephone service is admissible, p .....

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..... s to whether the mobile phones had been used for providing output service or used in or in relation to manufacture of finished goods as noted in the cited Board order. He submits that no such evidence was placed and as noted by the Commissioner. Therefore, the matter has to be sent back for verification. 4. On a careful consideration, I notice that the Commissioner has noted in the order that the .....

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