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2015 (12) TMI 1168 - AT - Service TaxDenial of CENVAT Credit - Courier Service - whether the Courier Service and Mobile service availed by the manufacturer for the period from April 2008 to June 2011 would be available as input service in terms of Rule 2(l) of Cenvat Credit Rules, 2004, enabling the manufacturer to take credit of service tax paid on such Courier Services and Mobile services - Held that:- Bench of the Tribunal in the case of CCE & Cus. Vapi vs. Apar Industries Limited [2010 (8) TMI 407 - CESTAT, AHMEDABAD ] has held that service tax paid on the input services namely Courier Services would be eligible for cenvat credit. The said decision was upheld by the Hon’ble Gujarat High Court [2013 (2) TMI 276 - GUJARAT HIGH COURT]. Further, the Hon’ble Gujarat High Court has also held that service tax paid on mobile phones would be eligible for taking cenvat credit vide vs. Excel Crop Care Limited [2008 (7) TMI 160 - HIGH COURT GUJARAT ]. - no reason to interfere with the impugned Order-in-Appeal - Decided against Revenue.
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