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2015 (6) TMI 544 - AT - Service TaxCenvat Credit - availment of Cenvat Credit on the capital goods and the input services - construction of towers for providing Telecom Infrastructure - Held that:- the issue involved in this case is regarding the services rendered by the appellants as infrastructure service providers and not as telecom service provider and are providing business support service in form of infrastructure service; - Decisions in the cases of GTL Infrastructure Ltd. [2014 (9) TMI 647 - CESTAT MUMBAI]and Reliance Infratel Ltd. (2015 (3) TMI 701 - CESTAT MUMBAI) followed - cenvat credit allowed - impugned orders are unsustainable and liable to be set aside - Decided in favor of assessee.
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