2015 (6) TMI 1143

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..... ly registered under the Service Tax statute for providing the telecom services. Installation of telecom towers are for the purpose of providing the output service by the appellant - 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, it will not be appropriate to deny the Cenvat benefit - appeal all .....

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..... to the appellant, the Cenvat credit taken is in conformity with the provisions of Cenvat statute, and as such, denial of Cenvat credit is not legal and proper. Heard ld. Counsel for both the sides and perused the records. It is an admitted fact on record that the appellant is a service tax assessee, duly registered under the Service Tax statute for providing the telecom services. Installati .....

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