TMI Blog2009 (3) TMI 142X X X X Extracts X X X X X X X X Extracts X X X X ..... , JUDICIAL MEMBER and T.K. JAYARAMAN, TECHNICAL MEMBER V.P.C. Rao for the Petitioner. K.S. Ramesh for the Respondent. ORDER M.V. Ravindran, Judicial Member.- This stay application is filed by the revenue against the impugned order on the ground that the Commissioner (Appeals) has erred in allowing the appeal filed by the respondent before him. 2. Heard both sides and perused the records. 3. After hearing both sides for sometime, we find that the issue involved being in a narrow compass, the appeal itself could be disposed of at this juncture. After dismissing the stay application filed by the revenue, we take up the appeal for disposal. 4. The issue involved in this case is that the respondent had availed Cenvat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n allowed to the provider of taxable service and manufacturer of final product on any input service received by them on or after the 10th day of September, 2004. In fact it is correct that the Board's circular about non-availability of credit of service tax on mobile phone has not been withdrawn, but it has lost its relevance since circular contrary to any law is void. Legal position about circular is very clear that the circular can fill up the gaps in rules but cannot take the place of the rule. However whether circular in reference is withdrawn or not, the availability of credit of service tax on mobile phone is out of any doubt so long as the service is coming under the definition of input service. Rule 2(l) of CENVAT Rules provides tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d under inclusive definition of input service is not correct. It is the duty of assessees to secure themselves from loss or damage to the property by providing proper security to the business or factory premises. Therefore I do not find any reason that the burglary insurance services fits in the definition of input service provided under rule 3(1) of CENVAT Credit Rules, 2004. Fidelity Insurance This is qua-insurance against loss caused by the dishonesty or non-performance of an employee of the insured. The assessees' contention that they being a part of a multinational good and is multi-locational entity and the business is being carried on by them at a large scale all across the country with a turnover around 1700 crores and in orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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