2024 (9) TMI 383

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....earance : For the Appellant : Mr. Kaushik Dey, Adv. Ms. Manasi Mukherjee, Adv.   For the Respondent : Mr. R. Chatterjee, Adv.   The Court :- We have heard learned Advocates for the parties. 2. Though the learned Advocate appearing for the respondent would vehemently oppose the delay, as we are satisfied with the reasons given in the affidavit filed in support of the petition ....

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....ounds; namely, that the respondent BSNL purchased the towers and parts and accessories of towers and availed credit on duty of excise paid on them during the year 2006-07 and 2007-08 and that towers were not capital goods as defined under Rule 2 (A) of the said Rules and that parts and accessories used in the erection of towers do not satisfy the definition of 'input' as the towers are civil struc....

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....s also alleged that all the inputs/capital goods and input services received by them could not be said to have been used by the assessee, as in references to the addresses mentioned in the bills where the materials were installed. It was identifiable as used and installed in premises throughout Eastern India other than the premises of the assessee. It was further alleged that during the material p....

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....al position found that adjudicating authority has given a clear finding that towers and parts and accessories of towers were goods on which Central Excise Duty has been paid by considering them as excisable goods. Further a provider of all output service is eligible for availing credit on duty of excise and service tax paid on capital goods, input and input service, towers and parts and accessorie....