TMI Blog2007 (9) TMI 54X X X X Extracts X X X X X X X X Extracts X X X X ..... per law - Appeal No. E/501/2006 - Final Order No. 1104/2007 - Dated:- 17-9-2007 - [Order per (Oral)]. - This appeal arises from Order-in-Appeal No. 108/2006-C.E. dated 28-3-2006 confirming the Order-in-Original No. 08/2005-S.T. dated 15-12-2005 denying the Cenvat credit in respect of Service tax paid on Mobile Phones provided to Officers of the Company. 2. The learned Consultant submits t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice tax paid on mobile phones, which have been used for output service and manufacture has been held to be eligible for the Cenvat credit. 3. The learned JDR submits that the matter has to go back to the original authority to verify as to whether the mobile phones had been used for providing output service or used in or in relation to manufacture of finished goods as noted in the cited Board ..... X X X X Extracts X X X X X X X X Extracts X X X X
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