2007 (3) TMI 780

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....ed:- 12-3-2007<br>TAX APPEAL No. 391 of 2007 - -<br>Central Excise<br>Mr J.M.Panchal; and Smt. Abhilasha Kumari, JJ. For the Appellant : MR HARIN P RAVAL For the Opponent : None ORDER Per ....

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....rvices in terms of Rule 3 read with Rule 2(L) of the CENVAT Credit Rules, 2004 despite the respondent not having established that the same was in relation to the business activity as envisaged under R....