TMI Blog2007 (9) TMI 503X X X X Extracts X X X X X X X X Extracts X X X X ..... sh that the mobile phones were used for providing output service or used in or in relation to manufacture of finished goods - the matter has to be verified by the authorities below before granting Cenvat credit, in terms of the Board’s Circular - appeal allowed by way of remand. - E/501/2006 - 1104/2007 - Dated:- 17-9-2007 - Dr. S.L. Peeran, J. REPRESENTED BY : Shri R.G. Utagikar, Consultan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . CCE, Ahmedabad - 2007 (7) S.T.R. 451 (Tribunal) = 2007 (81) RLT 566 (CESTAT-Ah bad.) wherein mobile phones used by employees and officers of a Company and tax paid thereon has been held to be admissible as Cenvat credit. Likewise, he relies on Indian Rayon Industries Ltd. v. CCE, Bhavnagar - 2006 (4) S.T.R. 79 (Tri.-Mumbai) wherein also, in a similar circumstance, Service tax paid on mobile p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the cited judgment has already taken a view that mobile phones used by employees and officers of company and tax paid was not is (sic) admissible as Cenvat credit. However, the matter has to be verified by the authorities below before granting Cenvat credit, in terms of the Board s Circular and cited judgment. Therefore, I remand the matter to the original authority to re-consider the claim in res ..... X X X X Extracts X X X X X X X X Extracts X X X X
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