2025 (7) TMI 702

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....in are engaged inter alia, in providing the taxable services under the category of 'telecommunication service'. For the purpose of providing such output services, the appellants had received 'towers & shelters' in Completely Knock Down (CKD) condition. Further, for installation of Base Transceiver Stations (BTS), the appellants had procured capital goods viz., angles, shelter of steel structure, nuts & bolts and other tower materials. The said goods were procured by the appellants on payment of Central Excise duty. On the basis of the excise invoices issued by the suppliers of such goods, the appellants had availed CENVAT credit of central excise duty indicated therein. The CENVAT credit was availed by the appellants, considering the same a....

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....lants herein were allowed by the Hon'ble Supreme Court. 2.3 The period of dispute involved in the present appeals is from April,2012 to March, 2015. For denial of CENVAT credit availed on the capital goods during the said period, show cause proceedings were initiated by the department in line with the first show cause notice dated 22.04.2010 issued under sub-section (1) of Section 73 of the Finance Act, 1994, stating/alleging the self-same grounds raised therein. Therefore, the present SCNs dated 27.11.2013, 23.01.2015 and 07.04.2016 were issued under Section 73(1A) ibid. The said SCNs were adjudicated by the learned Commissioner of Service Tax-III, Mumbai, vide the impugned orders dated 18.10.2016 and 27.07.2018, in confirming the proposa....

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....e is the case with pre fabricated buildings (PFB). xxx xxx xxx 11.12 The alternative plea taken by the Assessee is that these items, viz., mobile tower and the prefabricated buildings (PFBs) are "inputs' used for providing output service of telecommunication and hence, being "inputs" under Rule 2(k) which are used for providing output service i.e., mobile service, CENVAT credit will be available in terms of Rule 3(1) which provides that a provider of a taxable service shall be allowed to take credit on duties paid on any input received in the premises of that provider of output service on or after 10th September, 2004 and this may be utilised for payment of service tax on any output service under Rule 3(1) read with Rule 3(4) of the C....