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The CESTAT allowed the appellant's appeal, affirming eligibility for CENVAT credit on tower-related services and materials amounting to Rs.88,86,165, relying on precedent favoring credit on such inputs. Credit disallowance on post-sale commission payments to agents and service desk payments totaling Rs.85,44,785 was set aside, following established case law recognizing these as input services. Credit on outdoor catering for business promotion (Rs.7,16,762) and police booth maintenance for advertisement (Rs.1,35,656) was also allowed under the inclusive definition of input services. Credits on healthcare and employee relocation insurance were not contested or reversed by the appellant. Credit on value-added services and related service tax payments totaling Rs.3,69,381 was upheld. The Tribunal rejected invocation of extended limitation, citing complex, contradictory precedents, thus allowing the appeal on both merits and limitation grounds.
The CESTAT allowed the appellant's appeal, affirming eligibility for CENVAT credit on tower-related services and materials amounting to Rs.88,86,165, relying on precedent favoring credit on such inputs. Credit disallowance on post-sale commission payments to agents and service desk payments totaling Rs.85,44,785 was set aside, following established case law recognizing these as input services. Credit on outdoor catering for business promotion (Rs.7,16,762) and police booth maintenance for advertisement (Rs.1,35,656) was also allowed under the inclusive definition of input services. Credits on healthcare and employee relocation insurance were not contested or reversed by the appellant. Credit on value-added services and related service tax payments totaling Rs.3,69,381 was upheld. The Tribunal rejected invocation of extended limitation, citing complex, contradictory precedents, thus allowing the appeal on both merits and limitation grounds.
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