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2008 (10) TMI 52 - AT - Service TaxIn view of definition of ‘input service’ given u/r 2 of CCR, 2004, held that CENVAT credit of the service tax paid on telephone service received by a manufacturer of excisable goods or provider of output service was available to them as credit - telephone service received on the mobile phones of the respondents, which were operated by their staff in connection with the business of the company, was ‘input service’ and accordingly the service tax paid thereon was available as credit
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