Gujarat High Court: Entitlement of CENVAT Credit on Mobile Phone Service Tax

The High Court of Gujarat admitted an appeal regarding the entitlement of CENVAT Credit on service tax paid on mobile phone services. The key issue is whether the respondent can claim the credit without proving a connection to business activity as per CENVAT Credit Rules, 2004. The appeal is scheduled for a final hearing after the submission of the paper book.

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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.

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