TMI Blog2015 (2) TMI 874X X X X Extracts X X X X X X X X Extracts X X X X ..... ces though for a previous period had been permitted. I am not inclined to not follow the precedent of the said CESTAT order in the assessee's own case and therefore do not feel it necessary to indulge in a discussion on this issue. As regards the credit pertaining to renting of immovable properties, there is no doubt that the rent has been paid to install their towers which are used for boosting t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The ld. Advocate states that in their own case vide order No. A 51734/2014 - EX-SM dated 23.04.2014 in identical circumstance for the period 2008-09 Cenvat credit pertaining to outdoor catering has been allowed and the impugned credit of ₹ 1,51,759/- pertains to the subsequent period (2009-10). As regards the credit on renting of immovable property, the ld. advocate explains that they have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... recedent of the said CESTAT order in the assessee's own case and therefore do not feel it necessary to indulge in a discussion on this issue. As regards the credit pertaining to renting of immovable properties, there is no doubt that the rent has been paid to install their towers which are used for boosting their signals to provide output services. Therefore, it is evident that the premises ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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