https://www.taxtmi.com/caselaws?id=291149 The Tribunal allowed the appeal, setting aside the impugned order that denied Cenvat credit to the appellant for Service Tax paid on interconnection usage charges. It emphasized the unity of the Inter-Operator Billing & Accounting System (IOABAS) with the appellant within the telecom organization. The decision underscored the importance of recognizing functional roles within an organization, complying with regulatory guidelines, and ensuring consistency in tax treatment for entities operating within the same organizational framework. en-us Wed, 30 Jan 2019 00:00:00 +0530 Thu, 29 Oct 2020 18:55:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291149 The Tribunal allowed the appeal, setting aside the impugned order that denied Cenvat credit to the appellant for Service Tax paid on interconnection usage charges. It emphasized the unity of the Inter-Operator Billing & Accounting System (IOABAS) with the appellant within the telecom organization. The decision underscored the importance of recognizing functional roles within an organization, complying with regulatory guidelines, and ensuring consistency in tax treatment for entities operating within the same organizational framework. Case-Laws Service Tax Wed, 30 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291149