2025 (10) TMI 877

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....HY AND HONOURABLE SRI JUSTICE SUDDALA CHALAPATHI RAO Mr. Lakshmikumaran and Sridharan, learned counsel for the respondent in CEA No. 38 of 2019 and appellant in CEA No.153 of 2017. Mr. Bommineni Vivekananda, Learned Junior Standing Counsel Representing Ms. K. Rajitha, Learned Senior Standing Counsel for the appellant in CEA No. 38 of 2019 and Mr. Dominic Fernandes, learned Senior Standing Co....

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....i Airtel Ltd., and the appellant in CEA No.153 of 2017 is M/s Idea Cellular Limited. 4. The question of law involved in these two appeals is whether the Cenvat Credit on pre-fabricated buildings/shelters/PUF panel falling under chapter heading 9406, which were used for housing/ storage of generating sets and other components/equipments/spares etc., is admissible as per Cenvat Credit Rules, 2004....

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.... under: "The core issue involved in this set of appeals is whether the mobile service providers (MSPs) who pay excise duties on various items for setting up their business more particularly for erection of mobile towers and peripherals like pre-fabricated buildings (PFBs) etc. can take the benefit of CENVAT Credit under the CENVAT Credit Rules, 2004 (hereinafter referred to as the "CENVAT....