TMI Blog2024 (1) TMI 827X X X X Extracts X X X X X X X X Extracts X X X X ..... AY 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 Judgm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ount Officer of the appellant appearing on behalf of the appellant submits that on this issue the Honorable Bombay High court in the case of Bharati Airtel Limited passed the Judgment which was against assessee against which an appeal is pending before the Honorable Supreme Court. However, after referring the aforesaid decision of Bombay High Court the, Honorable Delhi High Court in the case of M/s. Vodafone Mobile Services Limited, taken a contrary view relying on Honorable Supreme Court Judgment in the case of Commissioner of Central Excise, Ahmedabad Vs. Solid And Correct Engineering Works Ors.,2010 Supreme Court. Thereafter, the Honorable Bombay High Court Judgment is not good law and Honorable Delhi High Court Judgment in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o works, 2010 (Supra). Since, the Honorable Bombay High Court has not considered the Honorable Supreme Court Judgment in the case of Solid And Correct Engineering Works Ors.(Supra) 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. (Supra) 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 (Supra) 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 towe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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