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TMI Blog2008 (7) TMI 160X X X X Extracts X X X X X X X X Extracts X X X X ..... N. DEVANI JJ. Shri Harin P. Raval for the Appellant. None for the Respondent. [Judgment per : D. A. MEHTA, J. (Oral)] - The appellant, Revenue has proposed the following question: Whether in the facts and circumstances of the case, the Tribunal is justified in permitting input credit on mobile services following the decision in the case of Indian Rayon Industries Limited reported in 2006 (4) STR 79 (Tri.)? 2. The respondent-assessee availed Cenvat credit of Service Tax paid on mobile phone services in respect of mobile phones used by employees and officers of respondent assessee. The dispute relates to the period from March 2005 to September 2005 involving an amount of Rs.56,188/-. According to the appellant, the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... envisaged under Rule 9(5) of the CENVAT Credit Rules, 2004?" 4. Thus, the frame of the question itself suggests that, in the facts of that case, the assessee had not been able to establish that the credit was in relation to the business activity of that assessee. 5. The learned counsel for the appellant also submitted that the definition of the term 'input service' as appearing in Rule 2(l) of the Rules would not bring the service in question within the scope of 'input service' so as to be eligible for credit under Rule 3 of the Rules. 6. In the facts of the case, it is not in dispute that mobile phones were provided by the employer, namely the respondent assessee, to its employees and officers. There is nothing on record to in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vertisement or sales promotion, procurement of inputs, accounting, auditing etc., including computer networking etc. The definition of the term 'output service' under Rule 2(p) of the Rules means any taxable service provided by the provider of taxable service, to a customer, client, subscriber etc. The Explanation to the said clause makes it clear that if a person liable for paying service tax does not provide any taxable service or does not manufacture final products, the service for which he is liable to pay service tax shall be deemed to be the output service. Similarly, the definition of the phrase 'provider of taxable service' appearing in Rule 2(r) includes a person liable for paying service tax. 8. Therefore, on a conjoint readin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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