2015 (6) TMI 1143

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Member) This appeal is directed against the impugned order dated 16-9-2013 passed by the Commissioner (Appeals), Customs and Central Excise, Chandigarh-I. Cenvat credit taken on various services by the appellant has been denied by the authorities below on the ground that telecom towers/erection of towers are neither capital goods nor input for the appellant. The submissions of the appellant in t....