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2010 (9) TMI 19 - HC - Service TaxCenvat Credit - Input Services - Service Tax paid on mobile phones - user of telephone services in business activities - Held that: - The dispute in the present case relates to availing Service Tax Credit on mobile phones supplied to the employees during the period 2006-2007, that is, after 2004 Rules came into force. Under Rule 3(6) of the Service Tax Credit Rules, 2002, service tax credit was available in respect of such telephone connections which are installed in the premises from where output service is provided. There is no such provision contained in the 2004 Rules. Therefore, reliance placed on Rule 3(6) of the Service Tax Credit Rules, 2002 for the period in question is totally misplaced because, during the period in question the 2002 Rules were not in force and the said rules were replaced by 2004 Rules. Similarly the circular dated 20th June, 2003 which interprets 2002 Rules would also be not relevant for the period governed by 2004 Rules. - Credit allowed
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