https://www.taxtmi.com/caselaws?id=195093 The appeal was successful as the denial of Cenvat credit on services related to the erection of telecom towers was deemed inappropriate. Despite not strictly meeting the definition of "input service," the services were considered integral to the process of erecting towers necessary for delivering taxable output services. The Judicial Member concluded that withholding the Cenvat benefit for services crucial to providing taxable services would be unjust, leading to the setting aside of the initial order and allowing the appeal in favor of the appellant. en-us Wed, 24 Aug 2016 00:00:00 +0530 Sat, 14 Oct 2017 07:54:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=195093 The appeal was successful as the denial of Cenvat credit on services related to the erection of telecom towers was deemed inappropriate. Despite not strictly meeting the definition of "input service," the services were considered integral to the process of erecting towers necessary for delivering taxable output services. The Judicial Member concluded that withholding the Cenvat benefit for services crucial to providing taxable services would be unjust, leading to the setting aside of the initial order and allowing the appeal in favor of the appellant. Case-Laws Central Excise Wed, 24 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=195093