2026 (1) TMI 783

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....nts have availed wrongful credit on the towers, installed by them for provision of telecommunication service, alleging that the same are neither capital goods nor inputs; credit was also sought to be denied for the reason that the appellants have taken credit on the basis of a document, which is not a document prescribed under Rule 9, supplied by their Input Service Distributor (ISD). The proposals in the show cause notice have been confirmed by impugned order dated 30.12.2014. 2. Ms. Krati Singh, learned Counsel for the appellants, submits that the issue is no longer res integra; the issue of admissibility of credit of service tax, of inputs/ input services used in installation of towers and pre-fabricated buildings, has been held to be....

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....learly provides that "input" means all goods, except light diesel oil, high speed diesel oil, motor spirit, commonly known as petrol and motor vehicles, used for providing any output service. Even though tower and the PFBs are not electrical items/equipment in the sense that these do not transmit signals, yet these are indispensable for the effective functioning of antenna by which the radio signals are received and transmitted and accordingly, used for providing the mobile telephonic services to the subscribers. Thus, towers and PFBs, though are not electrical equipment for transmission of signals, yet these are used for transmission of signal by the antennas. Therefore, there can be no denying of the fact that there is a close proximity a....