Cenvat credit by telecom companies

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whether service tax paid on mobile tower rent or excise duty paid on mobile tower equipment(capital goods) 

is eligible for cenvat credit to be taken by telecom company.

Replies (4)

yes, cenvat credit can be avail but wait for experts to get reply

Yes u can get the credit

Hello,

Rent paid to install mobile towers, which are used for boosting signals to provide telecom services, amount to 'input service' for telecom companies; hence, service tax paid on said rent is eligible for credit 

But excise duty paid on mobille tower will not be eligible for credit.

See case law of
Bharti Airtel Ltd. Vs. The Commissioner of Central Excise, Pune III [2014-TIOL-1452-HC-MUM-ST -


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