Minimum alternate tax exclusions for pre-amendment banking companies and expatriate Indian branch salaries remain outside head office expenditure limi...
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Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
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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