9911796707
TMI Blog2025 (2) TMI 214X X X X Extracts X X X X X X X X Extracts X X X X ..... The adjudicating authority as per the impugned order held that the appellant is not eligible to avail credit of duty paid on angles, channels, beams, etc., which are used for erecting transmission towers and accordingly, credit to the extent of Rs.1,20,27,726/- availed by them during the period from August 2007 to October 2007 and an amount of Rs.52,97,068/- availed during the period 10.09.2004 to 30.09.2006 was disallowed and held to be liable for recovery. 2. When the appeal came up for hearing, the learned counsel for the appellant submits that the issue is no more res integra and it is squarely covered by the judgment of the Hon'ble Supreme Court rendered in the case of Bharti Airtel Ltd. vs. CCE, Pune: (2024) 24 Centax 266 (SC) and in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce, applying similar tests to determine what amounts to "input" would not be impermissible. 11.12.4 We have also noted that the Bombay High Court had taken the view that it cannot be said that it is impossible to provide the service without the aid of the towers, thus showing non dependency of antenna on tower. In our view, while theoretically antenna may receive and transmit signal without the tower, practically, the same is not feasible and tower is an essential accessory for keeping the antenna at an appropriate height and in a stable position so that there is no disturbance in receiving and transmission of signal and there can be wider coverage of signal. The link between antenna and tower is almost inseparable for the effective funct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2(k) by observing that the towers are admittedly immovable structures and hence ipso facto non-marketable and non-excisable and these do not lead to manufacture of goods and that towers and PFBs certainly are not used for providing mobile services. By relying on Explanation-2 to Rule 2(k) which provides that input includes goods used in the manufacture of capital goods which are further used in the factory of the manufacturer, the CESTAT held that these items are not inputs. However, in our view, invoking Explanation-2 is neither appropriate nor necessary as sub-clause (ii) of Rule 2(k) itself clearly provides that "input" means all goods, except light diesel oil, high speed diesel oil, motor spirit, commonly known as petrol and motor vehic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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