cenvat credit on mobile bill in service tax

as per Cenvat Credit Rules, 2004 there is no restriction from taking credit on mobile phones. If u r comming under non exempt category(ie above 800000) u have to get registered and pay the service tax on output services as per the Cenvat Credit Rules, 2004 there is no time limit. But credit is available from the period when the output service is taxable.

Please go through Circular No 97/8/2007-ST dated 23-08-2007 for clarification.

YES OF COURSE CREDIT MAY BE TAKEN AFTER NEXT PERIOD