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2019 (5) TMI 1988 - AT - Service TaxCENVAT Credit - inputs - tower and shelter - input services used for providing telecommunication services/passive infrastructure - HELD THAT:- The issue has been settled by this Tribunal in the case of COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX-GURGAON VERSUS BHARTI INFRATEL LIMITED [2019 (2) TMI 1736 - CESTAT CHANDIGARH], wherein this Tribunal has held that The assessee-appellant are entitled to avail cenvat credit on items, towers, shelter parts thereof being input used for providing output service. The impugned orders set aside and the credit availed by the appellants are allowed - appeal allowed.
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