2008 (6) TMI 13

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ” – held that service tax paid on cell phones or land-lines used in connection with output services is available as credit - some of the cell phones in the name of individuals were not established that they were used in relation to the output services – matter remanded to verify above aspect - ST/86/2007 - - - Dated:- 27-6-2008 - Mrs. Archana Wadhwa, Member (Judicial) Shri Anil N. Shah, Ad .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... calls/field work and the appellant availed and used the said cenvat credit charged in bill for the said phones. 3. I find that the law on the issue is no more res integra and stand settled by various decisions of Tribunal that the service tax paid on cell phones or land-lines used in connection with output services is available as credit. However, I find that Commissioner (Appeals) has observ .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X