2008 (3) TMI 163

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..... licants have contended that the Motor Vehicles are provided to their officers and employees for use in carrying on the applicant’s business, are eligible for credit – there is force in the submissions of the applicants – stay granted - E/153/2008-Mum - S/131/2008-WZB/C-I/(SMB), - Dated:- 13-3-2008 - Shri A.K. Srivastava, Member (T) Shri Sadashiv S. Hawaldar, Advocate, for the Appellant. .....

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..... ant case is whether the service tax credits with regard to the Mobile Phones (Rs. 1,95,747/-) and repair and maintenance charges of Motor Vehicles (Rs. 1,42,413/-) qualify to be 'input service' for the purpose of availment of service tax credit under the Cenvat Credit Rules, 2004 or not. 4. I find that the CBEC Circular No. 96/8/2007-ST dated 23-8-2007 (F.No. 137/85/2007-Cx 4) has clarified th .....

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..... ut service' as per the Cenvat Credit Rule 2(1) is illustrative and not exhaustive and includes virtually all services, which are used whether directly or indirectly in or in relation to the manufacture of the final products and clearance of final products from the place of removal. Prima facie, I find force in the submissions of the applicants. 6. The applicants have made out a prima facie .....

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