2008 (7) TMI 282

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..... issued by the Board subsequently, that credit is admissible in respect of mobile phone services and also in view of the stand taken by the Tribunal in various judgments, appeal filed by Revenue fails and is accordingly rejected - E/1185/2007 - A/1336/2008-WZB/AHD - Dated:- 7-7-2008 - Shri B.S.V. Murthy, Member (T) Shri D.S. Negi, SDR, for the Appellant. Shri Sanju Mehta, Consultant, for .....

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..... hority to verify whether the mobile phones in respect of which credit of service tax credit has been taken, have been used for providing output service or used in or in relation to manufacture of finished goods. Learned advocate on behalf of the respondent, states that the respondent utilise more than a crore of rupees as Cenvat credit and the amount involved in respect of mobile phones is only Rs .....

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..... l adjudicating authority had considered the judgment of the Tribunal in the case of M/s Indian Rayon Industries Ltd. Vs. CCE Bhavnagar and stated that the judgment is applicable only when the telephone was entirely used to carry out the business transactions whereas the Commissioner (Appeals) allowed it on the basis of same judgment. After considering the orders of lower authorities, what eme .....

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