2019 (4) TMI 1957

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....al Excise Appeal No. 32 of 2018 - -<br>Service Tax<br>Mr. Ravi Malimath and Mr. S.G. Pandit, JJ. ORDER Heard. Admit. The following substantial questions of law arise for consideration in this appea....

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....d in holding that tower and shelter does not qualify as 'inputs' for provision of output services as defined under the Cenvat Credit Rules, 2004? (3)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Whether in the fac....