TMI Blog2009 (6) TMI 81X X X X Extracts X X X X X X X X Extracts X X X X ..... y, in or in relation to the manufacture of the final products or the clearance of such goods from factory is an input service. In terms of the inclusive definition, any such service as may be shown to be connected with the business activity of output service provider or a manufacturer, would also qualify to be “input service”. In this view of the matter, mobile phone service used by the respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spute. The lower appellate authority allowed such credit to the extent of Rs. 97,692/- for the period October 2004 to March 2006 and Rs. 4,242/- for the period April to September 2006 in respect of appeal Nos. E/464/08 and E/472/08 respectively. Learned Commissioner (Appeals) has allowed such relief to the assessees by relying on the Tribunal's decision in Indian Rayon Industries Ltd. v. CCE, Bhav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the present case were not shown to have been used for the above purposes and, therefore, credit of service tax paid on mobile phone service would not be available to the respondents for the material periods. 2. On the other hand, the learned counsel for each of the respondents has relied on Indian Rayon Industries Ltd. (supra) as well as on CCE, Bhavnagar v. Steelcast Ltd. [2009 (13) S.T.R. 69 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t to eligible output service providers and manufacturers. The Board's clarification is also in keeping with the view taken by the Tribunal. 4. In these appeals, the Revenue appears to have no case that the mobile phones in question were used by the factory workers/employees of the respondents for purposes unconnected with their business activity. As per the definition of "input service" given u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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