Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2013 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (12) TMI 563 - AT - Service TaxCENVAT Credit on Input Services - CENVAT credit was denied - Whether the appellant would be eligible for Cenvat credit in respect of components of towers used by them for erection and installation of towers on which antenna is mounted and also in respect of input services used for erection and installation of towers and their repair and maintenance - Held that:- Neither the towers on which the antenna was mounted are eligible for Cenvat credit nor the services availed for erection and installation of towers and for their maintenance and repairs are eligible for Cenvat credit, that the towers were neither covered by the definition of inputs nor the same are covered by the definition of capital goods, that the towers being structures fixed to the earth are not even goods – Following Bharti Airtel Ltd. vs. CCE, Bangalore [2012 (7) TMI 233 - CESTAT, BANGALORE] - towers or their components on which the antenna was mounted were neither the component of antenna and have capital goods nor the same were covered by the definition of inputs and hence would not be eligible for Cenvat credit. - stay granted partly.
|