2007 (3) TMI 780 - HC - Central Excise

Summary

The High Court of Gujarat admitted an appeal concerning the entitlement of CENVAT Credit on service tax paid on mobile phone services. The substantial question of law is whether the respondent can avail the credit without establishing a relation to business activity as per CENVAT Credit Rules, 2004. The appeal will be listed for final hearing after the paper book is filed.