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2019 (2) TMI 1736 - AT - Service TaxCENVAT credit - inputs - tower, shelter, diesel generator sets, air conditioner and electrical works, DC power plant etc. which were used in providing Business Support Service to telecom companies - Revenue is of the view that as these towers, shelter parts thereof are immovable property in terms of CBEC Circular No. 137/315/2007-CX4 dated 26.02.2008, therefore, they are not entitled to cenvat credit. HELD THAT:- The assessee-appellant are entitled to avail cenvat credit on items, towers, shelter parts thereof being input used for providing output service - reliance can be placed in the case of Bharti Infratel Ltd. vs. CST, New Delhi [2018 (11) TMI 713 - DELHI HIGH COURT]. Appeal dismissed - decided against Revenue.
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