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2019 (11) TMI 1162 - CESTAT CHANDIGARHCENVAT credit - input - tower and shelters - input services - services used for erection of towers for providing telecommunication services - HELD THAT:- The issue decided in the case of M/S. BHARATI INFRATEL LIMITED VERSUS COMMISSIONER OF SERVICE TAX, DELHI-IV [2019 (5) TMI 1698 - CESTAT CHANDIGARH] where it was held that the assessee-appellant are entitled to avail cenvat credit on items, towers, shelter parts thereof being input used for providing output service - credit on inputs allowed. Input services - services used for erection and installation telcom towers - HELD THAT:- In the case of Bharat Sanchar Nigam Limited vs. CCE, Chandigarh [2016 (8) TMI 1284 - CESTAT, CHANDIGARH], this Tribunal has allowed the credit for the services used for erection and installation telcom towers wherein this Tribunal has observed that Since the disputed services have been used by the appellant for erection of the telecom towers, which is used for providing the taxable output service, in my opinion, it will not be appropriate to deny the Cenvat benefit - credit of input services used for erection of towers to the appellants allowed. Appeal allowed - decided in favor of appellant.
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