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TMI Blog2008 (4) TMI 166X X X X Extracts X X X X X X X X Extracts X X X X ..... to the manufacture of final product – Since in the impugned order, the credit has been denied on a ground which was not mentioned in the SCN, prima facie the demand does not appear to be tenable – hence stay is allowed - E/241/2008 - S/145/2008-WZB/C-II/(SMB), - Dated:- 2-4-2008 - Shri K.K. Agarwal, Member (T) Shri Anil Bhosale, Asstt, Excise Manager, for the Appellant. Shri S.G. Dev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the credit of mobile phone service will also be available with effect from 10-9-2004 provided that such mobile phones have been used for providing input service or used in or in relation to the manufacture of finished goods. In view of this revised circular, the adjudicating authority has denied it on the ground that no evidence has been produced to show that the mobiles were used in or in r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ground in the show cause notice that the mobile phones services cannot be considered as input service if it is not used in or in relation to the manufacture of final product. Since the credit has been denied on a ground which was not mentioned in the show cause notice, prima facie the demand does not appear to be tenable. Accordingly, I waive pre-deposit of the entire Service tax, Education Cess ..... X X X X Extracts X X X X X X X X Extracts X X X X
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