Credit on Mobile Phone Bill is admissible when the calls made from the mobile were relatable to the business of the assessee even when such phones were not installed in their premises.

IN THE CESTAT, PRINCIPAL BENCH, NEW DELHI URSS Tech Service Pvt. Ltd. Versus Commissioner of Central Excise, Jaipur Final Order No. 138/2009-SM(BR)(PB), dated 3-2-2009 in Appeal No. E/1793/2007-SM O R D E R I have heard both sides on the above appeal against the order of Commissioner (Appeals) rejecting the refund claim filed for refund of service tax on the ground that service tax credit was not admissible to the appellant in respect of the mobile phones as such phones were not installed in their premises. 2. The issue in the case stands settled by the decision of the Hon’b...