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    <title>Appellant Granted Input Service Credit for Transporting Towers Essential for Telecom Services, Despite Towers Not Qualifying for CENVAT Credit.</title>
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    <description>CENVAT Credit - Even though the towers are not eligible for Cenvat credit as inputs or capital goods, they are essential for providing telecommunication service - input service credit on transportation of towers to the site is admissible to the appellant</description>
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      <description>CENVAT Credit - Even though the towers are not eligible for Cenvat credit as inputs or capital goods, they are essential for providing telecommunication service - input service credit on transportation of towers to the site is admissible to the appellant</description>
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