| http://www.w3.org/ns/prov#value | - Service tax paid by assessee manufacturer to mobile phone service provider, on mobile phones provided to its employees, is an input service and credit thereof can be utilized for payment of service tax [ CCE v Excel Crop Care Ltd 2007 -TMI - 1456 - CESTAT, Ahmedabad] Cenvat Credit allowed on mobile phones used in relation to manufacturer of final pr
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