2019 (2) TMI 1736

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....mber (Technical) For Appellant (s) : Shri B. L. Narsimhan, Advocate For Respondent (s): Shri Atul Handa, AR ORDER Mr. Ashok Jindal  Both sides are in appeals against the impugned orders. As the issue arises is common in all the appeals, therefore, all are disposed of by way of common order. 2. The facts of the case are that the assessee-appellant is engaged in passive Infras....

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....re this Tribunal on the ground that the services received by the appellant from the part of immovable property which are not goods, therefore, they are not entitled to avail cenvat credit. 3. Heard the parties and considered the submissions. 4. The said issue came up before the Hon'ble High Court of Bombay initially in the case of Bharti Airtel Ltd. vs. CCE, Pune - 2014 (35) STR 865 (Bom) wh....

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....ave gone through the decision of the Hon'ble Delhi High Court in the case of Bharti Infratel Ltd. (supra) wherein the Hon'ble High Court allowed the cenvat credit in respect of towers, shelter parts thereof has observed as under:- (i) The Revenue did not dispute that the towers and shelters are merely bolted or fastened. The foundation is necessary only to make a wobble free operation (st....

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....tive infrastructure and shelters are the accessories for placement of BTS and other items. (vii) Alternatively, towers are shelters qualify as "inputs" the test used for determining whether the capital goods are "used in the manufacture of goods" is the functional utility test- BTS is an integrated system and each component in the BTS have to work in tandem to provide cellular connectivit....