https://www.taxtmi.com/caselaws?id=260619 Cenvat credit on capital goods and input services used to construct and erect telecom towers was treated as admissible where the towers were deployed for providing Business Support Services. The Tribunal followed its earlier decisions on identical facts and accepted that the towers and related infrastructure formed part of the service-providing activity, so the credit could not be denied merely on the basis that the towers were alleged to be immovable property. The contrary reliance on the Bombay High Court decision was found not to assist the Revenue on these appeals, and the denial of credit, interest and penalties was set aside. en-us Thu, 30 Apr 2015 00:00:00 +0530 Wed, 13 Jan 2016 17:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260619 Cenvat credit on capital goods and input services used to construct and erect telecom towers was treated as admissible where the towers were deployed for providing Business Support Services. The Tribunal followed its earlier decisions on identical facts and accepted that the towers and related infrastructure formed part of the service-providing activity, so the credit could not be denied merely on the basis that the towers were alleged to be immovable property. The contrary reliance on the Bombay High Court decision was found not to assist the Revenue on these appeals, and the denial of credit, interest and penalties was set aside. Case-Laws Service Tax Thu, 30 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260619