Telecom Infrastructure Provider Denied Cenvat Credit for Leasing Passive Infrastructure to Telecom Service Providers.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Entitlement of Cenvat credit - Appellant provided telecom towers, pre-fabricated shelters and parts thereon to telecom service providers for providing passive infrastructure on lease basis and claim for Cenvat credit - Credit not allowed - AT....