2009 (7) TMI 493

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..... enue’s appeal hence it is rejected. - ST/180-181/2009 - A/1657-1658/2009-WZB/AHD - Dated:- 28-7-2009 - Ms. Archana Wadhwa, Member (J) Shri J. S. Negi, SDR, for the Appellant. Shri Sandeep Sachdeva , C.A. , for the Respondent. [Order]. - Both the appeals filed by the Revenue is being disposed off by a common order as they involve identical issue. 2. After hearing both the .....

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..... paid on the services obtained in respect of mobile phones stand allowed by Commissioner (Appeals). I find that the issue is no more res integra and stands settled by the Tribunal in the cases of Indian Rayon Industries Ltd. v. CCE reported in 2006 (4) S.T.R. 79 and CCE v. Excel Crop Care Ltd. reported in 2008 (12) S.T.R. 436 (Guj). 4. In view of the above, I find no merits in the Re .....

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