https://www.taxtmi.com/caselaws?id=765829 CESTAT Allahabad allowed the appeal regarding CENVAT credit admissibility for telecommunication towers, shelters, electric setups, and electronic items. Following SC precedent in Bharti Airtel case, the tribunal held that towers and shelters qualify as capital goods under Chapter 85, being components/accessories of BTS/antenna systems. CENVAT credit was deemed admissible for both the equipment and input services used for tower erection, as these directly support output telecommunication services under Rule 2(l) of CENVAT Credit Rules, 2004. Revenue's appeal regarding SCN issuance was dismissed as amounts were pre-paid before notice under Section 73(3) Finance Act, 1994. en-us Mon, 06 Jan 2025 00:00:00 +0530 Mon, 10 Feb 2025 15:03:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765829 CESTAT Allahabad allowed the appeal regarding CENVAT credit admissibility for telecommunication towers, shelters, electric setups, and electronic items. Following SC precedent in Bharti Airtel case, the tribunal held that towers and shelters qualify as capital goods under Chapter 85, being components/accessories of BTS/antenna systems. CENVAT credit was deemed admissible for both the equipment and input services used for tower erection, as these directly support output telecommunication services under Rule 2(l) of CENVAT Credit Rules, 2004. Revenue's appeal regarding SCN issuance was dismissed as amounts were pre-paid before notice under Section 73(3) Finance Act, 1994. Case-Laws Service Tax Mon, 06 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765829