https://www.taxtmi.com/caselaws?id=309542 The Tribunal ruled in favor of the appellants, determining that they were entitled to avail Cenvat credit on towers, shelter parts, and input services under the Cenvat Credit Rules, 2004. The decision was based on the functional utility and integration of these components in providing telecommunication services and passive infrastructure. The impugned orders were set aside, and the appellants were allowed to claim the credit, with any consequential relief arising from the decision granted. en-us Thu, 23 May 2019 00:00:00 +0530 Fri, 08 Sep 2023 22:19:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309542 The Tribunal ruled in favor of the appellants, determining that they were entitled to avail Cenvat credit on towers, shelter parts, and input services under the Cenvat Credit Rules, 2004. The decision was based on the functional utility and integration of these components in providing telecommunication services and passive infrastructure. The impugned orders were set aside, and the appellants were allowed to claim the credit, with any consequential relief arising from the decision granted. Case-Laws Service Tax Thu, 23 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309542