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2024 (1) TMI 827 - CESTAT AHMEDABADCENVAT Credit - inputs/capital goods - goods or services such as monopole supply, monopole installation, monopole supply and installation, prefabricated shelters, raw material – towers (GBT,RTT-MP), shelter, tower supply and transportation and towers transportation - HELD THAT:- The Honorable Bombay High Court in M/S. BHARTI AIRTEL LTD. (EARLIER KNOWN AS BHARTI TELE-VENTURES LTD.) VERSUS THE COMMISSIONER OF CENTRAL EXCISE [2014 (9) TMI 38 - BOMBAY HIGH COURT] has decided that the assesse is not entitled for CENVAT credit on the goods in the question in the present case. However, thereafter the Honorable Delhi High Court in the case of VODAFONE MOBILE SERVICES LIMITED, INDUS TOWERS LIMITED, TOWER VISION INDIA PRIVATE LIMITED, BHARTI INFRATEL LIMITED, VERSUS COMMISSIONER OF SERVICE TAX, DELHI [2018 (11) TMI 713 - DELHI HIGH COURT] held that the assesse are entitled for CENVAT credit on the same goods relying on the Honorable Supreme Court Judgment in the case of COMMISSIONER OF CENTRAL EXCISE, AHMEDABAD VERSUS SOLID & CORRECT ENGINEERING WORKS & ORS. [2010 (4) TMI 15 - SUPREME COURT]. Since, the Honorable Bombay High Court has not considered the Honorable Supreme Court Judgment in the case of Solid And Correct Engineering Works & Ors and on the contrary the Delhi High Court in the case of M/s. Vodafone Mobile Services Limited Passed the Judgment Relying on the Honorable Apex Court Judgment on Solid And Correct Engineering Works & Ors. Delhi High Court Judgment prevails over the Judgment of Bombay High Court in the case of Bharti Airtel Limited. Moreover, Relying on the M/s. Vodafone Mobile Services Limited of Delhi High Court, this Tribunal consistently taken a view that assesse is entitled for CENVAT Credit on various goods related to supply and installation of Telecom tower. Thus, the appellant are entitled for the CENVAT Credit - appeal allowed.
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