TMI Blog2008 (1) TMI 96X X X X Extracts X X X X X X X X Extracts X X X X ..... e Company for business purpose and the bills are paid by the company. Therefore, it has to be considered as input services and that they are eligible for the benefit of the Cenvat credit - E/1021 and 1022/2006 - 44 and 45/2008 - Dated:- 9-1-2008 - DR. S.L. PEERAN, MEMBER (J) [Order]- 1. Both these appeals raise a common question of law and facts and hence they are taken up together for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fy as input services and hence, they are required to pay the duty. 2. The learned Counsel submits that the Mumbai Bench, in the case of Indian Rayon Industries Ltd. Vs. CCE, Bhavnagar - 2006 (4) STR 79(Tri.-Mumbai), has held that in terms of Rule 4(1) of the Cenvat Credit Rules, the assessee is eligible to avail Cenvat credit in respect of mobile phones. He submits that the same criteria ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the concerned Rules. 4. On a careful consideration, I notice that the mobile phones and landline phones have been installed by the Company for business purpose and the bills are paid by the company. Therefore, it has to be considered as input services and that they are eligible for the benefit of the Cenvat credit. Similar issue was decided by the Mumbai bench in the case of Indian Rayons an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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