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    <title>CENVAT Credit Denied for Tower Components Used with Antennas; Not Classified as Capital Goods or Inputs.</title>
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    <description>CENVAT Credit on Input Services - towers or their components on which the antenna was mounted were neither the component of antenna and have capital goods nor the same were covered by the definition of inputs and hence would not be eligible for Cenvat credit. - AT</description>
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      <description>CENVAT Credit on Input Services - towers or their components on which the antenna was mounted were neither the component of antenna and have capital goods nor the same were covered by the definition of inputs and hence would not be eligible for Cenvat credit. - AT</description>
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