2009 (5) TMI 80

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..... peal against the decision of the Commissioner (Appeals) wherein he has allowed Cenvat credit of service tax paid on mobile phones. No one is present on behalf of the respondents. Heard the learned DR. 2. The observations of the Commissioner in coming to the conclusion that the respondents are eligible for the credit of service tax on mobile phones are reproduced below for ready reference. "The a .....

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..... to February, 2005. In the instant case, the adjudicating authority concluded that the appellants failed to prove the usage for providing output service or in manufacturing in terms of Board's circular 17-8-2007 dated 23-8-2007, therefore, they are not entitled to the credit. The adjudicating authority has traveled beyond the show cause notice while concluding above since the relevant circular was .....

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..... e. I also agree with the Commissioner (Appeals) that the observation of the Original Adjudicating Authority about the Board's Circular is not correct. Further the Hon'ble High Court of Gujarat in CCE v. Excel Crop Care Ltd. reported in 2008 (12) S.T.R. 436 (Guj.) has held that Cenvat credit of service tax on mobile phones is admissible and the judgment is applicable on facts to the present case. I .....

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