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TMI Blog2015 (8) TMI 818X X X X Extracts X X X X X X X X Extracts X X X X ..... B.S.V. MURTHY Appellants are engaged in providing cellular phone service falling under the category of 'Telecommunication Service'. To carryout their business activity, the appellant has engaged distributors to sell SIM cards to subscribers. The distributors of the SIM cards have paid service tax in respect of the services provided by them. Taking a view that Cenvat credit is not admissible, se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ices namely, telecom service. He also relied upon the decision of Hon'ble High Court of Gujarat in the case of Commissioner of C. Ex., Ahmedabad-II vs. Cadila Healthcare Ltd. [2013 (30) S.T.R. 3 (Guj.)] wherein it was held that credit of service tax paid by a commission agent for sale is not available to the manufacturer. 3. Learned counsel submitted that credit has been denied only on the ground ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly when SIM card is available, the service provider can provide cellular phone service and receiver can avail the same. What is required to be considered in this case is whether the service rendered by the service provider to the appellant is having nexus with output service and has been used for output service or not. It cannot be a case of anybody that the SIM cards sold by the distributors or d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is context, learned counsel for the appellant submitted that they have furnished copies of all the invoices and there is no objection for remanding the matter for the limited purpose of verification of invoices based on which credit has been taken. 7. In view of the above, the issue as to whether the appellant is eligible for Cenvat credit on input service provided by the distributors of SIM card ..... X X X X Extracts X X X X X X X X Extracts X X X X
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