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2007 (9) TMI 503 - CESTAT, BANGALORECenvat credit - Input service - Mobile Phones provided to Officers of the Company - Held that: - mobile phones used by employees and officers of company and tax paid was not is (sic) admissible as Cenvat credit - the assessee did nor produce any proof to establish that the mobile phones were used for providing output service or used in or in relation to manufacture of finished goods - the matter has to be verified by the authorities below before granting Cenvat credit, in terms of the Board’s Circular - appeal allowed by way of remand.
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