2024 (1) TMI 827

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....E MR. C. L. MAHAR , MEMBER ( TECHNICAL ) Shri Karan Parmar CA, Shri Jilesh Sheth AO, Shri Rahul Ahir, JAO for the Appellant Shri Rajesh Nathan, Assistant Commissioner (AR) for the Respondent ORDER RAMESH NAIR The issue involved in the present appeals are that whether the appellant is entitled for Cenvat Credit on goods or services such as monopole supply, monopole installation, mono....

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....orable Supreme Court Judgment in the case of Commissioner of Central Excise, Ahmedabad Vs. Solid And Correct Engineering Works & Ors.,2010 Supreme Court. Thereafter, the Honorable Bombay High Court Judgment is not good law and Honorable Delhi High Court Judgment in the case of M/s. Vodafone Mobile Services Limited shall prevail. He further submits that after the above development this Tribunal con....

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....lf of the revenue reiterates the finding of the impugned order. 4. We have carefully considered the submissions made by both the sides and perused the record. We find that the Honorable Bombay High Court has decided that the assesse is not entitled for CENVAT credit on the goods in the question in the present case. However, thereafter the Honorable Delhi High Court in the case of M/s. Vodafone ....

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....al consistently taken a view that assesse is entitled for CENVAT Credit on various goods related to supply and installation of Telecom tower. Some of the Tribunal Judgments are referred as below:- M/s. Vodafone Mobile Services Limited Vs Commissioner of Centre Excise vide Final Order No. 50891/2022 dated 23.09.2022 passed by (CESTAT New Delhi). M/s Bharat Sanchar Nigam Limited V/....