Clean slate principle extinguishes uncrystallised operational claims and bars continuation of pending recovery and arbitral proceedings after plan app...
Works contract classification governs composite layout-development contracts where VAT-paid goods are transferred alongside construction and infrastru...
Specified income tax exemption for pollution control body remains conditional on non-commercial activity, unchanged income character, and return filin...
Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
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The Tribunal allowed the appeal filed by the appellant and set aside the impugned order disallowing CENVAT credit taken on input services used in BTS (Base Transceiver Station) Towers/Shelters. The Larger Bench observed that the decision in Bharti Airtel case was limited to 'input' as a source of credit and is not relevant for the dispute over entitlement of 'input service' as credit. There is no break in the CENVAT credit chain insofar as 'input service' is concerned. The Larger Bench held that various Benches of the Tribunal had allowed CENVAT credit on input services used for commissioning and erection of telecom towers without examining the definition of 'input service' under the CENVAT Credit Rules, 2004 and the Bharti Airtel decision. The Larger Bench clarified that the Bharti Airtel decision did not make any distinction between inputs and input services.
The Tribunal allowed the appeal filed by the appellant and set aside the impugned order disallowing CENVAT credit taken on input services used in BTS (Base Transceiver Station) Towers/Shelters. The Larger Bench observed that the decision in Bharti Airtel case was limited to 'input' as a source of credit and is not relevant for the dispute over entitlement of 'input service' as credit. There is no break in the CENVAT credit chain insofar as 'input service' is concerned. The Larger Bench held that various Benches of the Tribunal had allowed CENVAT credit on input services used for commissioning and erection of telecom towers without examining the definition of 'input service' under the CENVAT Credit Rules, 2004 and the Bharti Airtel decision. The Larger Bench clarified that the Bharti Airtel decision did not make any distinction between inputs and input services.
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