2009 (2) TMI 122

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..... nt in respect of the mobile phones as such phones were not installed in their premises – Since Gujarat High Court has settled the issue of cenvat credit on Mobile Phone, refund is allowed. - E/1793/2007-SM - 138/2009-SM(BR)(PB), - Dated:- 3-2-2009 - Ms. Jyoti Balasundaram, Vice-President Shri Atul Gupta , C.A. , for the Appellant. Shri Sansar Chand, DR, for the Respondent. [Or .....

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..... nly ground on which it was proposed to deny Cenvat credit on Service Tax is the non-installation of mobile phones in the appellant's premises. Neither is there any ground in the notice nor any finding that the calls made from the mobile were not relatable to the business of the assessee. In this view of the matter, the judgment of the Hon'ble Gujarat High Court squarely covers the issue in favour .....

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