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TMI Blog2009 (6) TMI 95X X X X Extracts X X X X X X X X Extracts X X X X ..... hones were not installed in factory premises was not germane - hold that the respondents can claim CENVAT credit on telephone service in respect of the mobile phones used by their functionaries and employees - E/477-478/2008 - A/243-244/2009-WZB/C-IV/(SMB), - Dated:- 2-6-2009 - Shri P.G. Chacko, Member (J) Shri A.K. Prasad, Jt. CDR, for the Appellant. S/Shri G.S. Shetty, Authorized Rep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... came to be dismissed on merits. Hence the present appeals of the Revenue, wherein the appellant has contended that credit of service tax paid on telephone service cannot be admissible to any manufacturer except where the telephones are installed in the factory/business premises. It is further contended, on this basis, that mobile phone service is not Cenvatable. Referring to the case law relied o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2009 (14) S.T.R. 847 (Tri.) = 2009-TIOL-439-CESTAT-MAD (c) Finolex Cables Ltd. v. Commissioner of Central Excise, Mumbai-I , 2009 (14) S.T.R. 303 (Tri.-Mumbai) (d) Commissioner of Central Excise (LTU), Chennai v. Brakes India Ltd. 2009(13) S.T.R. 684 (Tri. - Chennai) (e) Commissioner of Central Excise Bhavnagar v.Conzerv Systems (Pvt.) Ltd. 2009(13) S.T.R. 638 (Tri. -Bang) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the judgments cited by the learned counsel indicate that, in respect of mobile phone service availed by a manufacturer through their employees, it has to be established by the manufacturer, for the purpose of claiming CENVAT credit on the telephone service, that the mobile phones, were used in connection with the business activity. In other words, in respect of mobile phones, there is a burden c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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