2015 (6) TMI 1143

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..... l Member) This appeal is directed against the impugned order dated 16-9-2013 passed by the Commissioner (Appeals), Customs and Central Excise, Chandigarh-I. Cenvat credit taken on various services by the appellant has been denied by the authorities below on the ground that telecom towers/erection of towers are neither capital goods nor input for the appellant. The submissions of the appellant in .....

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..... 004. 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. Therefore, I do not find any merits in the impugned order, and thus, the same is set aside and the appeal is allowed in favour of the appellant.
Case laws, Decisions, Ju .....

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