2016 (8) TMI 1284

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.... M. Sharma, AR ORDER Ashok Jindal (Judicial Member) The appeal is directed against the impugned order dated 16-9-2013 passed by the Commissioner (Appeals), Customs & 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 goods nor input for the appellan....