https://www.taxtmi.com/caselaws?id=387620 The Tribunal allowed the appeal, overturning the Commissioner's denial of Cenvat Credit on construction service, clearing and forwarding service, and real estate service. The Tribunal held that these services were essential for the telecommunication business activities of the Appellant and qualified as 'input services' under the relevant rules. Previous decisions supported the necessity of these services for telecommunication operations, leading to the reversal of the Commissioner's decision. en-us Tue, 07 May 2019 00:00:00 +0530 Sat, 26 Oct 2019 10:03:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387620 The Tribunal allowed the appeal, overturning the Commissioner's denial of Cenvat Credit on construction service, clearing and forwarding service, and real estate service. The Tribunal held that these services were essential for the telecommunication business activities of the Appellant and qualified as 'input services' under the relevant rules. Previous decisions supported the necessity of these services for telecommunication operations, leading to the reversal of the Commissioner's decision. Case-Laws Service Tax Tue, 07 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387620