9911796707
TMI Blog2008 (9) TMI 190X X X X Extracts X X X X X X X X Extracts X X X X ..... have carefully gone through the records of the case and submissions made by the appellants in their grounds of appeal and during personal hearing. The issue to be decided here whether the appellant is eligible for availing cenvat credit and of service tax and education cess paid on input services viz., mobile phone services I find from the records that the mobile, phones are used by their sales engineers, production, purchase, and management cadre personnel. In the grounds of appeal and during personal hearing, they have explained in detail that the purpose for which the above personnel have used the mobile phones are official and furnished the bills in respect of them which were paid by the company. The department has not proved it otherw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit in respect of input service should be allowed on or after the date on which payment is made for the value of input service and the service tax paid or payable is indicated in the invoice bills or challans. I do not find anywhere in the Rules any provision disallowing credit of service tax paid in mobile phones which in any case is fast replacing fixed line phones in my establishments. (c) In the absence of any express prohibition, under the new Cenvat Credit Rules, 2004, I am of the view that service tax paid on mobile phone is available as credit to eligible service providers of output service and manufacturers." Following the ratio of the decision of Hon'ble CESTAT, I hold that the appellant are eligible for cenvat credit on mobi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f. 10-9-2004, credit of service tax paid in respect of mobile phone service is admissible, provided the mobile phone is used for providing output service or used in or in relation to manufacture of finished goods. 4.1 He points out to this paragraph and submits that Board has clarified that with effect from 10-9-2004 credit of service tax paid in respect of mobile phone service is admissible, provided the mobile phone is used for providing output services or used in or in relation to the manufacture of finished goods. Mobile phones are registered with the company's name and it is strictly used by the employees in or in relation to the work of the company in the manufacture of final products. It is denied that it is used for any personal se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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