https://www.taxtmi.com/caselaws?id=405899 Land development rights were not taxable as franchise service because a franchise requires a representational right, and the agreement merely transferred development rights without authorising the recipient to represent the grantor. CENVAT credit on towers and related capital goods was admissible where the record showed that substantial credit related to goods under Chapters 84 and 85 and the towers were functionally integral to telecom output services. The additional service tax demand on POP charges was not finally decided on the incomplete record and was remanded for fresh consideration after relevant material is filed. en-us Wed, 31 Mar 2021 00:00:00 +0530 Tue, 21 Sep 2021 13:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405899 Land development rights were not taxable as franchise service because a franchise requires a representational right, and the agreement merely transferred development rights without authorising the recipient to represent the grantor. CENVAT credit on towers and related capital goods was admissible where the record showed that substantial credit related to goods under Chapters 84 and 85 and the towers were functionally integral to telecom output services. The additional service tax demand on POP charges was not finally decided on the incomplete record and was remanded for fresh consideration after relevant material is filed. Case-Laws Service Tax Wed, 31 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405899