2015 (6) TMI 1143

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.... D.R. ORDER S. K. Mohanty (Judicial 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 appel....