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2013 (2) TMI 134 - AT - Service TaxCENVAT Credit on mobile phone - Whether CENVAT credit of the service tax paid on telephone (mobile phone) service is admissible - October 2004 to October 2005 - Held that:- Following the decision in case of EXCEL CROP CARE LTD. (2008 (7) TMI 160 - HIGH COURT GUJARAT) that the mobile phones were owned by the assessee and supplied to their employees to be used in or in relation to the manufacture and clearance of their final product. Therefore, CENVAT credit was allowed to the assessees in respect of mobile phone service. In favour of assessee
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