Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2009 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (12) TMI 209 - AT - Service TaxCenvat Credit- CBEC Circular No. 59/8/2003, dated 20-6-2003- The assessee had availed Cenvat Credit on Mobile phone services. The revenue was of the view that as per CBEC Circular No. 59/8 of 2003, dated 20.6.2003, credit of service tax paid on mobile phone services would not be allowed as input service credit and issued a show cause notice to the assessee for contravention of rule 2(I). The adjudicating authority on finding that the mobile phone had been used both for personal and business purpose denied credit. The Commissioner (Appeals) upheld the adjudication order. Held that- it was found for what purposes the mobile phones were being used and there was no finding by the adjudicating authority except from the bills that mobile phones were not used by the employees for business purpose only. Thus it was found that the assessee had proved that the mobile phones were being given to the employees for the use of business purpose and not for any other purpose. Thus, the Cenvat credit availed by the assessee on mobile phone services was too be allowed and the impugned order was to be set aside. Thus the appeal is allowed.
|