2018 (8) TMI 824

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.....Y. KOGJE, JJ. For The Appellant : MR MIHIR JOSHI, SENIOR ADVOCATE FOR SINGHI AND CO (2725) For The Respondent : MR NIRZAR S DESAI (2117) COMMON ORAL ORDER (PER : HONOURABLE MR.JUSTICE M.R. SHAH) All these appeals are admitted to consider the following substantial questions of law:- "A. Whether the Tribunal has erred in dismissing the appeal of the appellant company by mech....

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....f the output service and the input tax credit could not be denied on the ground that the resulting telecommunication towers and base transceiver stations are immovable property or that the same are not excisable or that they are not goods, which considerations are irrelevant in the context of Rule 2(k)(ii) of the Cenvat Credit Rules, 2004? D. Whether the Tribunal has erred in overlooking ....

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....d not be denied on the subject inputs on the ground that the telecommunication towers and base transceiver stations were not essential to the functioning of the antennae and could not be considered to be accessories thereof, which is incorrect no fact and law since the same are in fact essential to the antennae and in any case the test of essentiality is irrelevant for considering the same to be a....