TMI Blog2010 (4) TMI 189X X X X Extracts X X X X X X X X Extracts X X X X ..... on mobile phone service amounting to Rs.499/- have been disallowed. Held that- In the light of the various decisions the appellants are eligible for credit of service tax paid on mobile phone services. - ST/01/2010 - A/387/2010-WZB/AHD - Dated:- 28-4-2010 - Mr. B.S.V. Murthy, Member (Technical) Shri V.H. Singh, Adv: for the Assessee. Shri R.S. Srova, JDR for the Revenue. [Order Pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on'ble High Court of Uttarakhand rendered in the case of CCE Meerut II Vs. India Glycols Ltd. as reported in 2008 (229) ELT 516 (Uttarakhand). I find that this decision relates to the Cenvat Credit of excise duty paid on Cement and Bitumen used for construction of staff quarters. The definition of input, capital goods and input services are entirely different and are not comparable. 4. On ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... garding low tide and high tide will have to be monitored and further the staff and officers need mobile phones for communicating to each other. He also relied upon the decision of the Tribunal in the case of CCE Nagpur Vs. Ultratech Cement Ltd. as reported in 2009 (16) STR 702 (Tri-Mumbai), wherein it was held that the credit of service would be admissible. Further, as rightly submitted by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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