TMI Blog2008 (8) TMI 279X X X X Extracts X X X X X X X X Extracts X X X X ..... he Respondent failed to produce any evidence regarding the use of the Mobile Phones is without any substance - it is evident that the Mobile Phones were used at their Corporate Office and the work place - Therefore, there is no reason to deny the Credit - ST/416-418/2008-SM (BR) - 1270-1272/2008-SM (BR)(PB), - Dated:- 19-8-2008 - Shri P.K. Das, Member (J) Shri S. Gautam, DR, for the Appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eligible to avail Credit on Mobile Phones used in relation to business activities as defined in Rule 2(l) (i) of Cenvat Credit Rules, 2004. He further submits that the Respondent did not submit any evidence that the Mobile Phones have exclusively been used in or in relation to manufacture of final products or used in sales promotion, market research, procurement of inputs, activities relating to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le Phones were used at their Corporate Office and the work place at Renukoot. Therefore, there is no reason to deny the Credit of Service Tax paid on Mobile Phones. Hence, I do not find any reason to interfere the order of the Commissioner (Appeals). Accordingly, the appeals filed by the Revenue are rejected. (Order dictated and pronounced in open court on 19-8-2008) - - TaxTMI - TMITax - Se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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