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2016 (8) TMI 1284 - AT - Central ExciseCENVAT credit - telecom towers/erection of towers - denial on the ground that telecom towers/erection of towers are neither goods nor input for the appellant - Held that: - Installation of telecom towers are for the purpose of providing the out-put service by the appellant - Since the disputed services have been used by the appellant for erection of the telecom towers, which is used for providing the taxable output service, it will not be appropriate to deny the Cenvat benefit - appeal allowed - decided in favor of appellant.
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