COMMISSIONER OF CENTRAL EXCISE Vs. ULTRATECH CEMENT

JUDGEMENT

(1.) Heard. Admit on the following questions of law:

(2.) By consent of Learned Counsel for the parties, the appeal is taken up for final hearing.

(3.) The relevant facts are that - In 2006-2007 the respondent-assessee had availed CENVAT Credit of Service Tax paid on various input services including Mobile Phone service.