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2008 (9) TMI 137 - AT - Service TaxCenvat credit in respect of mobile phones - assessee has given a specific undertaking to use the mobile phone for official purposes only - Board, vide F. No. 149/6/2006-CX.4, dated 19-7-2006 has clarified the issue in favour of assessee - held that service tax paid on mobile phone is available as credit to eligible service providers of output service and manufacturers in the absence of any express prohibition under Cenvat Credit Rules, 2004 – revenue’s appeal rejected
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