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2019 (9) TMI 837 - AT - Service TaxCENVAT credit - input/input services used for commissioning and erection of BTS towers/ shelters - construction services - erection, commissioning & installation services - technical testing & analysis services - Difference of Opinion - HELD THAT:- Since on the issue there is the decision of the Bombay High Court which is binding on the bench in Mumbai, we refer the matter to President for constituting a larger bench to decide the controversy. The matter is referred to President for constitution of larger bench to consider following questions of law:- “Whether the CENVAT Credit in respect of input services namely construction services, erection, commissioning & installation services, technical testing & analysis services which were used by the telecom service providers for commissioning and erection of BTS towers/ shelters used for providing telecom services is admissible or otherwise?”
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