https://www.taxtmi.com/caselaws?id=440030 Cenvat credit on towers and parts used in providing telecommunication service was admissible because the items, though not capital goods in the exhaustive sense, qualified as inputs essential to the output service; the demand was therefore rightly dropped. Credit transferred by branches through ATD/TED could not be denied for lack of Input Service Distributor registration or other procedural defects where duty payment and use in the output service were established; the demand was unsustainable. The challenge failed and the orders dropping the demands were sustained. en-us Wed, 28 Jun 2023 00:00:00 +0530 Fri, 07 Jul 2023 15:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440030 Cenvat credit on towers and parts used in providing telecommunication service was admissible because the items, though not capital goods in the exhaustive sense, qualified as inputs essential to the output service; the demand was therefore rightly dropped. Credit transferred by branches through ATD/TED could not be denied for lack of Input Service Distributor registration or other procedural defects where duty payment and use in the output service were established; the demand was unsustainable. The challenge failed and the orders dropping the demands were sustained. Case-Laws Service Tax Wed, 28 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440030