2023 (9) TMI 358 - CESTAT CHANDIGARH

Wrong availment of CENVAT Credit - input services - Pre-fabricated Building (telecom shelter) and Towers/Tower materials/Tower structures falling under CETH 94060091 & 730820190 by declaring these items as capital goods - HELD THAT:- This issue of Cenvat Credit on input/input services on the impugned items and capital goods has been decided in favour of the appellant by the Hon’ble High Court of Delhi in the case of Vodafone Mobile Services Ltd. cited [2018 (11) TMI 713 - DELHI HIGH COURT] - By relying upon the decision of Hon’ble Delhi High Court in appellant’s own case, this Tribunal in the case of Bharti Infratel Ltd. and Indus Towers Limited cited have allowed the cenvat credit on tower, tower material and telecom shelter etc.

The division bench of CESTAT Principle Bench at New Delhi in identical facts has examined the issues in the case of BHARTI HEXACOM LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE AND CUSTOMS, CENTRAL GOODS AND SERVICE TAX JAIPUR-I [2021 (5) TMI 834 - CESTAT NEW DELHI] wherein the division bench has noted all the five questions framed by the Hon’ble Delhi High Court and answered each questions with a detailed reasons and after following the decision of the Hon’ble Delhi High Court has allowed the appeal of the assessee by holding that the appellant is eligible to claim cenvat credit on tower, tower material and telecom shelter etc.

Thus, the impugned order denying the cenvat credit on input and input services, capital goods on tower, tower material and shelter etc. are not sustainable in law - appeal allowed.