TMI Blog2010 (9) TMI 19X X X X Extracts X X X X X X X X Extracts X X X X ..... les, 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 - 4 of 2010 - - - Dated:- 27-9-2010 - J.P. Devadhar and A.B. Chaudhari, JJ S.K. Mishra, Advocate for the Appellant V. Shridharan, Advocate for the Respondent No. 1 JUDGMENT J.P. Devadhar, J 1. Heard. Admit on the following questions of law: "(1) Whether the Hon'ble CESTAT was correct in holding that the credit of Service Tax paid on Mobile Phone service is allowable especially when the Circular ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is order dated 26/10/2007 dropped the proceedings. 6. On appeal filed by the Revenue, the Commissioner (Appeals), Central Excise, Nagpur by his order dated 19-2-2008, dismissed the appeal filed by the Revenue by following various decisions of the Tribunal. 7. On further appeal filed by the Revenue, the Customs, Excise and Service Tax Appellate Tribunal by the impugned order dated 02-6-2009, dismissed the appeal filed by the Revenue inter alia following the decision of the Gujrat High Court in the case of Commissioner of Central Excise vs. Excel Crop Care Ltd., 2008 (12) STR 436. The present appeal is filed to challenge the aforesaid decision of the Tribunal dated 02-6-2009. 8. It is contended on behalf of the Revenue that as per Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 10. Strong reliance was placed by the counsel for the Revenue on Rule 16 of the 2004 Rules, which provides that the Circular in force at the commencement of 2004 Rules, shall to the extent relevant and consistent with the 2004 Rules, shall be deemed to be valid and issued under the corresponding provisions of 2004 Rules. As noted earlier, there is no rule in 2004 Rules corresponding Rule 3(6) of the Service Tax Credit Rules, 2002. Under Rule 2(l) of the 2004 Rules, Cenvat Credit is available on any input service used by a manufacturer directly or indirectly, in or in relation to the manufac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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