2008 (10) TMI 89

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..... ard’s Circular No. 97/8/2007-ST specifically has clarified that credit can be extended to mobile phones provided it is used in or in relation to the manufacture of the final products - assessee submit that the mobile phones had been used in relation to the manufacture of the final products – therefore, credit is not deniable
Dr. S.L. Peeran, Member (Judicial) (Final Order Nos. 1205-1207/2008 d .....

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..... r the credit of service tax paid on mobile phone services as it is not used in or in relation to the final products manufactured. Revenue has also taken a view that mobile phones are being used for personal use and therefore credit cannot be extended. The parties have stated that the mobile phones are all standing in the name of the company and were used by the employees in relation to the work on .....

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..... es Ltd. Vs. CCE, Bhavnagar (cited supra) and also the Board's Circular. Learned Consultant also relied on number of judgments cited in their own case vide Final Order No. 1041/2008 dated 02.09.2008 are as follows: a) Keltech Energies Ltd. Vs. CCE, Mangalore - 2008 (10) STR 280 (Tri.-Bang.) b) Grasim Industries Vs. CCE, Jaipur-II - 2008 (11) STR 168 (Tri.-Del.) c) M/s. Maini Precision Products P .....

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