Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
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Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
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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