2007 (6) TMI 165 - AT - Service Tax

Whether the input service tax credit on mobile phone is admissible in terms of Cenvat Credit Rules Commissioner (Appeals) allowed credit following to decision of the Tribunal in another case Against that tribunal order appeal was filed by revenue before HC but failed to produce any order from the Hon ble High Court for stay of operation of the Tribunals decision hence impugned decision of comm. (A) of allowing credit is totally justified

Summary

The Appellate Tribunal CESTAT, New Delhi rejected the Revenue's appeal regarding the admissibility of input service tax credit on mobile phones under the Cenvat Credit Rules, 2004. The appeal was rejected as the Tribunal's decision had not been stayed by the High Court.