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TMI Blog2009 (6) TMI 81X X X X Extracts X X X X X X X X Extracts X X X X ..... t. Ms. Kiran Doiphode and Shri J.C. Patel, Advocates, for the Respondent. [Order]. - In these appeals of the Revenue, the short question arising for consideration is whether CENVAT credit of the service tax paid on mobile phone service was admissible to the respondents for utilisation in payment of duty on their final products during the relevant periods of dispute. The lower appellate authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as also relied on the Board's circular No. 97/8/2007-ST dated 23-8-2007, wherein it was clarified that, w.e.f. 10-9-2004, credit of service tax paid in respect of mobile phone service was admissible, provided the mobile phone was used for providing output service or used in or in relation to manufacture of finished goods. It is submitted that the mobile phones in the present case were not shown to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le to recipients of mobile phone service. The Tribunal's decision in Indian Rayon Industries (supra) was also noted by the High Court. It has been relied on, referred to or followed by various Benches of the Tribunal in numerous cases. It was held in the case of Indian Rayon Industries (supra) that service tax paid on mobile phone was available as CENVAT credit to eligible output service providers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tter, mobile phone service used by the respondents' employees/workers in their premises for purposes connected with the manufacture/clearance of the final products should be held to be "input service" and, therefore, CENVAT credit of the service tax paid on such service must be admissible to the respondents. 5. In the result, the orders of the appellate Commissioners are sustained and these appea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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