TMI Blog2009 (5) TMI 80X X X X Extracts X X X X X X X X Extracts X X X X ..... lar is not correct - Cenvat credit of service tax on mobile phones is admissible - ST/38/2009 - A/1140/2009-WZB/AHD - Dated:- 29-5-2009 - Shri B.S.V. Murthy, Member (T) REPRESENTED BY : Shri R.S. Srova, JDR, for the Appellant. None, for the Respondent. [Order]. - Revenue is in appeal against the decision of the Commissioner (Appeals) wherein he has allowed Cenvat credit of service tax paid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the new CENVAT Credit Rules, 2004 under which no such stipulation of "installed phone" was provided as against under the old CENVAT Credit Rules, 2002. Therefore, M/s. Indian Rayon Industries Ltd. was entitled to the credit availed on mobile phone as the issue related to December, 2004 to February, 2005. In the instant case, the adjudicating authority concluded that the appellants failed to pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 07 against the appellants which was cited before him for their defence. In view of above the impugned order is not tenable." 3. I find that Commissioner (Appeals) has correctly observed that it is for the department to prove that mobile phones were not used in or in relation to manufacture. I also agree with the Commissioner (Appeals) that the observation of the Original Adjudicating Authority a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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