TMI Blog2008 (10) TMI 52X X X X Extracts X X X X X X X X Extracts X X X X ..... dit - telephone service received on the mobile phones of the respondents, which were operated by their staff in connection with the business of the company, was ‘input service’ and accordingly the service tax paid thereon was available as credit - E/306/2008 - 1128/2008 - Dated:- 3-10-2008 - Shri P.G. Chacko, Member (Judicial) (Final Order No 1128/2008 and Stay Order No. S/897/2008 dt 3.1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hority. In the present appeal, it is the case of the Revenue that the above service received on cellphones used by members of the staff of the respondent-company was not to be considered as having been received in or in relation to the manufacture of final products by the company and therefore the service would not constitute 'input service' within the meaning of its definition given under Rule 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 2007 (82) RLT M9], wherein it was clarified inter alia that, with effect from 10.9.2004, credit of service tax paid in respect of mobile telephone service was admissible, provided that the mobile telephone was used for providing output service or used in or in relation to manufacture of finished goods. 3. After considering the submissions, I find that, after examining the definition of 'inpu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eir staff in connection with the business of the company, was 'input service' and accordingly the service tax paid thereon was available as CENVAT credit to the respondents The clarification contained in para 8.3 of the Circular referred to by the SDR is also in support of the respondents. 4. In the result, the impugned order is sustained and this appeal is dismissed. (Dictated and pronounce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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