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2017 (12) TMI 841 - CESTAT NEW DELHICENVAT credit - Interconnectivity Usages Services - denial on the ground that the appellant is providing interconnectivity service to other telecom operators which is his output service for which the interconnectivity services received has no connection as input service - Held that: - Inter-connectivity of services of various telecom operators is a basic requirement for providing telecommunication service. No telecom operator operates alone. In the present case DGM (Maintenance) is managing inter-connectivity inward as well as outward for BSNL who is providing telephone service to the ultimate consumers. Inter-connectivity is between the telecom operators only - there is no legal justification to deny the credit on such input service which are essentially required for providing telecommunication service of further inter-connectivity and telephony - appeal allowed - decided in favor of appellant.
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