https://www.taxtmi.com/caselaws?id=240764 The Tribunal ruled in favor of the appellant, granting them modvat credit on construction services for towers and shelters, as well as allowing credit on C & F services for importing tower components. The appellant was deemed entitled to the credit at the prima facie stage, as the services were essential for providing telecommunication services and for procuring inputs. The Tribunal emphasized that as long as the services were used for procuring inputs, they fell under the definition of input services, ultimately deciding in favor of the appellant on both issues. en-us Thu, 15 Dec 2011 00:00:00 +0530 Wed, 11 Dec 2013 11:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240764 The Tribunal ruled in favor of the appellant, granting them modvat credit on construction services for towers and shelters, as well as allowing credit on C & F services for importing tower components. The appellant was deemed entitled to the credit at the prima facie stage, as the services were essential for providing telecommunication services and for procuring inputs. The Tribunal emphasized that as long as the services were used for procuring inputs, they fell under the definition of input services, ultimately deciding in favor of the appellant on both issues. Case-Laws Service Tax Thu, 15 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240764