2008 (2) TMI 180

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..... he Respondent. [Order] The appellants filed this appeal against the denial of credit on service tax paid on mobile phones during the period February, 2005 to September, 2005. The learned Advocate submits that the Tribunal settled the issue in favour of the appellants in the following cases (a) Indian Rayon & Industries Ltd. v. CCE, Bhavnagar - 2006 (4) S.T.R. 79 (b) CCE, Jaipur-II v. M/s. A .....

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..... 2004 'input service' means any service used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final product and clearance of final products from the place of removal. It is the contention of the learned DR that use of the mobile phones in or in relation to the manufacture of final product is required for verification. The Tribunal in the case of .....

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..... were not used in the business activity of the appellant. In addition to that, use of mobile phone relating to business activities in Rule 2(L) of the Rules was not placed before the Bench in the case of Rajas than Textile Mills (supra). Therefore, the argument of DR is not sustainable. Respectfully following the decision of Indian Rayon & Industries Ltd. (supra), the impugned order is set aside an .....

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