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Bharat Sanchar Nigam Ltd. Versus Commissioner of Central Excise, Chandigarh

2015 (6) TMI 1143 - CESTAT, NEW DELHI

CENVAT credit - inputs/capital goods - telecom towers/erection of towers - case of appellant is that the disputed service falls under definition of input service - Held that: - It is an admitted fact on record that the appellant is a service tax asse .....

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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 allowed - decided in favor of appellant. - ST/50175/2014 (SM) - A/53275/2015-SM(BR) - Dated:- 2 .....

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peals), 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 appel .....

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