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2009 (1) TMI 193 - AT - Service TaxCenvat Credit on Mobile Phones – Commissioner (Appeals) had passed the impugned orders consistent with the interpretation of the provisions by the Hon’ble High Court of Gujarat. The mobile phones in question were used for official purpose. It has to be held that use of the phones was in or in relation to manufacture of excisable goods by the respondents. In view of the Board’s Circular dated 23-8-2007, the Revenue has taken superceded instructions of the Board’s earlier circular as a ground to assail the impugned orders. In terms of the Board’s clarification contained in Circular dated 23-8-2007, cases of use of phones found in the instant cases constituted input service and the service tax credit was admissible as CENVAT credit. - the ground on which the credit was disallowed, namely, the phones were not installed in the factory premises, cannot be termed to be a ground germane to the provisions of the Rules relevant for the present purpose – credit is allowed.
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