2006 (8) TMI 7

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..... - Appeal No. E/2280/2006 - Final Order No. A/1502/2006-WZB/C-IV(SMB) - Dated:- 23-8-2006 - [Order] - The impugned order denies credit of Service Tax paid on Mobile Phones which have been provided by the appellants to their employees to carry out business transactions. Shri J.C. Patel, learned Advocate appearing for the appellants states that under the Service Tax Credit Rules, 2002 it was sti .....

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..... requires decision by the Tribunal as the appellants are incurring recurring expenses towards Service Tax on Mobile Phones and hence he prays for admitting the appeal. 2. In view of the submissions made and in view of the legal provisions cited above, I admit the appeal and waive the requirement of pre-deposit and take up the appeal for decision. 3. The old Circular dated 20-6-2003 on which sol .....

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..... in respect of inputs may be taken on receipt of the inputs in the factory of the manufacturer or in the premises of the provider of output service. But no such stipulation regarding receipt of input service, which is separately defined under the Rules, is provided. Sub-Rule (7) of Rule 4 of the Cenvat Credit Rules, 2004 merely provides that Cenvat credit in respect of inputs service shall be allo .....

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