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2013 (5) TMI 81 - CESTAT NEW DELHICenvat Credit on Accessories used in erection of mobile towers on behalf of M/s Tata Teleservices Ltd. - Inputs / input service - held that:- It is not disputed that M/s Vector Technologies have no connection whatsoever with the appellant company. There is nothing on record to suggest that Tata Teleservices, Mumbai placed purchase order for feeder cable with the condition that they should be supplied with cable assembly accessories only through Vector Technologies. - prima facie, it cannot be said that supply of cable assembly accessories made by the appellant to M/s Vector Technologies amount to input service with respect to the feeder cable manufactured and supplied by the appellant to M/s Tata Tele Services, Mumbai. - No stay - pre-deposit ordered.
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