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2009 (9) TMI 303 - AT - Service TaxCenvat Credit- Input Service- In the light of the decision of Indian Rayon & Industries Ltd. v. CCE [2007] 6 STT 328 (Mum. - CESTAT) Commissioner (Appeals) held that service tax paid on mobile phone is available as credit to the service providers of output service and manufacturers in absence of any express prohibition under the Cenvat Credit Rules, 2004. Tribunal upheld the order of Commissioner (Appeals).
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