2018 (4) TMI 1108

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....ate for the Appellant Shri K. Veerabhadra Reddy, JC (AR) for the Respondent Per B. Ravichandran, The appellant is aggrieved on denial of CENVAT credit of duty paid on iron and steel items which were used for fabrication and erection of telecommunication towers and also tax paid on cabs used for official duties of the employees. 2. We have heard both sides and perused the appeal records....

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....t is not eligible for such credits. 3. On the second issue, we note that rent a cab service has been availed by the appellant for their employees to undertake the official trip which is relatable to their output telecommunication services. As such, we find that such credit is rightly eligible to the appellants. 4. In view of the above analysis, the appeal is partly allowed with reference to ....