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    <title>2024 (7) TMI 1403 - CESTAT KOLKATA</title>
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    <description>The Tribunal ruled in favor of the appellant, affirming their entitlement to CENVAT credit on towers, shelter parts, and input services under Rules 2(k) and 2(l) of the CENVAT Credit Rules, 2004. It concluded that these components qualify as inputs for telecommunication services, setting aside the impugned order and nullifying any demand against the appellant.</description>
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      <description>The Tribunal ruled in favor of the appellant, affirming their entitlement to CENVAT credit on towers, shelter parts, and input services under Rules 2(k) and 2(l) of the CENVAT Credit Rules, 2004. It concluded that these components qualify as inputs for telecommunication services, setting aside the impugned order and nullifying any demand against the appellant.</description>
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