2008 (2) TMI 180

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..... the mobile phones in or in relation to the manufacture of final product is required for verification - in the present case, mobile phones were used in the activities relating to business - there is no allegation in SCN that the mobile phones were not used in the business activity of the appellant - argument of DR is not sustainable appeal against denial of credit is allowed
Shri P. K. Das, Memb .....

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..... 7 (215) E.L.T. 362 remanded the identical matter for de novo adjudication for verification of use of the mobile phones. 3. After hearing both the sides and on perusal of record, I find that the Tribunal in the case of Indian Rayon & Industries Ltd. (supra) held that service tax paid on mobile phones is eligible to Cenvat credit to service providers of out put service and manufacturers. The learne .....

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..... ies relating to business such as accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry and security, inward transportation of inputs or capital goods and outward transportation up to the place of removal. The learned Advocate submits that in the present case, mobile phones were used in the activities relating to .....

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