2016 (10) TMI 1197

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....dent M/s Idea Cellular Ltd is in appeal against order-in-original no. 22-24/STC-III/PP/15-16 dated 31^st March 2016 of Commissioner of Service Tax-IV, Mumbai. Appellant avails credit of duty paid on optical fibre ducts and tax paid under Finance Act, 1994 on various services utilised in erection of towers and shelters. The tax authorities sought to deny this credit of duty on inputs to the exte....

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....HC-MUM-ST] as well as that of the Tribunal in Tower Vision India Pvt Ltd v. Commissioner of Central Excise [2016-TIOL-539-CESTAT-DEL-LB] instead of considering the submissions of the appellant. 3. Heard Learned Chartered Accountant and Learned Authorized Representative. 4. It is seen that the issue is squarely covered by the decision of the Tribunal in the appellant's own case in final order....