https://www.taxtmi.com/caselaws?id=464074 CESTAT MUMBAI (LB) - AT held that Rule 3 of the CENVAT Credit Rules, 2004 clearly entitles providers of taxable telecommunication service to claim credit of duty/tax on capital goods, inputs and input services where deployed for rendering the output service. The HC decision in Bharti Airtel was limited to eligibility of "inputs" (not "input services") and does not govern claims for input-service credit; there is no inherent break in the CENVAT chain for input services. The matter was remitted to the division bench for disposal of the appeal. en-us Wed, 03 Apr 2024 00:00:00 +0530 Wed, 01 Oct 2025 21:44:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464074 CESTAT MUMBAI (LB) - AT held that Rule 3 of the CENVAT Credit Rules, 2004 clearly entitles providers of taxable telecommunication service to claim credit of duty/tax on capital goods, inputs and input services where deployed for rendering the output service. The HC decision in Bharti Airtel was limited to eligibility of "inputs" (not "input services") and does not govern claims for input-service credit; there is no inherent break in the CENVAT chain for input services. The matter was remitted to the division bench for disposal of the appeal. Case-Laws Service Tax Wed, 03 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464074