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2009 (2) TMI 122 - CESTAT, NEW DELHIRefund of Cenvat Credit – Service Tax paid on Mobile Phone - Commissioner (Appeals) rejected the refund claim filed for refund of service tax on the ground that service tax credit was not admissible to the appellant in respect of the mobile phones as such phones were not installed in their premises – Since Gujarat High Court has settled the issue of cenvat credit on Mobile Phone, refund is allowed.
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