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2018 (9) TMI 126 - AT - Central ExciseCENVAT Credit - transportation of towers to the site - Revenue is of the view that as these towers and shelters are immovable property, therefore, the appellant is not entitled to avail Cenvat credit on transportation of towers to the site as well as towers and shelters - Extended Period of Limitation - the period for input service is 2006-07 to 2007-08 i.e. the entire period is prior to 1.4.2011 - Difference of Opinion. Held that:- The settled position in law is that the input service or the activity used should be integrally connected with the business of the appellant and should not be in the nature of welfare activity. On this basis, the services like renting a cab, outdoor catering and other services, which are used for carrying on the business of manufacturing or providing output services have been held to be admissible services in numerous judicial pronouncements - On the same basis, transportation of towers is an activity related to the business. Even though the towers are not eligible for Cenvat credit as inputs or capital goods, they are essential for providing telecommunication service - input service credit on transportation of towers to the site is admissible to the appellant Appeal disposed off.
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