https://www.taxtmi.com/caselaws?id=258371 The High Court upheld the Tribunal's decision, ruling in favor of the assessee and dismissing the Revenue's appeal. The Court found that the service provided by BSNL to the appellant qualified as a telecom service essential for the appellant's output services, meeting the criteria for an input service under Rule 2(l) of the Cenvat Credit Rules, 2004. The judgment confirmed the appellant's entitlement to claim Cenvat credit on the service tax paid on Access Deficit Charges (ADC) to BSNL. en-us Thu, 26 Mar 2015 00:00:00 +0530 Tue, 13 Oct 2015 15:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258371 The High Court upheld the Tribunal's decision, ruling in favor of the assessee and dismissing the Revenue's appeal. The Court found that the service provided by BSNL to the appellant qualified as a telecom service essential for the appellant's output services, meeting the criteria for an input service under Rule 2(l) of the Cenvat Credit Rules, 2004. The judgment confirmed the appellant's entitlement to claim Cenvat credit on the service tax paid on Access Deficit Charges (ADC) to BSNL. Case-Laws Service Tax Thu, 26 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258371