Jay Jagdish Sugar, Agasti Ssk Ltd. And ... vs Cce on 5 March, 2004
5.6 I find and relied upon the case of M/s. J.K. Sugar Limited vs. CCE 2011 (270) ELT 225 (Tri. Delhi), while allowing cenvat credit on mobile phone services in Para 8 of the said order the Honble Tribunal observed: As regards mobile phone services, it is not disputed that the mobile phones are used by the company officials for the company work. Hence mobile phone service has to be treated as input service. I find that the same view has been taken in the case of M/s. ITC Limited reported in 2009 (14) STR 847, in the case of M/s. J.K. Cement Works reported in 2009 (14) STR 358 and in the case of M/s. Indian Rayon & Industries Limited reported in 2006 (4) STR 79. Hence the cenvat credit of the service tax paid on the mobile phone service would be available to the appellant.
Interpretation of statutes Input service definition of phrase activity relating to business widens scope of definition, Use of words activities signifies wide import of phrase activities relating to business not employed in the Rule. All and any activity to business covered under input service subject to relation between manufacture of final product and the activity Rule 2(l) of Cenvat Credit Rules, 2004.