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TMI Blog2009 (10) TMI 405X X X X Extracts X X X X X X X X Extracts X X X X ..... Respodent. [Order] - After examining the records and hearing both sides, I come across a short question to be considered in this case. The lower appellate author ity allowed CENVAT credit on mobile phone service to the assessee in view of two decisions of this Tribunal. In the present appeal, the Revenue submits that the order of the learned Commissioner (Appeals) granting the benefit to the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his case to the lower appellate authority. 3. By way of assisting the Bench, the learned counsel has produced a copy of the Board's Circular No. 97/8 dated 23-8-2007, wherein the CBEC inter alia clarified certain points with regard to Service tax on mobile phone service. It was clarified that, with effect from 10-9-2004, credit of Service tax paid in respect of mobile phone service was admissible ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the period of dispute. 4.For the aforesaid reason, I set aside the impugned order and allow this appeal by way of remand, directing the lower appellate authority to take fresh decision on the issue in accordance with law and the principles of natural justice. It is made clear that the appellate authority should have regard to the aforesaid circular of the Board as also the aforesaid judgme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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