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2009 (10) TMI 553 - CESTAT, MUMBAICenvat credit – input service – telephone service – mobile bill of employees paid by company - circular requires that a person claiming Cenvat credit on mobile phone service should show that the mobile phone was used for providing output service or used in or in relation to manufacture of finished goods - connection between the use of the mobile phones and the manufacture/clearance of goods need not be direct, it can be indirect also as permitted by the definition of 'input service' given under Rule 2(l)
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