Pre- fabricated shelters, tower, tower material are eligible for CENVAT Credit
Court :
CESTAT, Chandigarh
Brief :
The CESTAT, Chandigarh in Tower Vision India Private Limited v. Commissioner of Service Tax-Delhi [Service Tax Appeal No. 55227 of 2013 dated September 06, 2023] set aside the demand order passed by the Adjudicating Authority and held that, Cenvat credit can be availed on pre-fabricated shelters, towers and tower material which form an essential ingredient in the provision of telecommunication service would qualify as inputs and input services. Accordingly, Cenvat credit will be allowed.
Citation :
Service Tax Appeal No. 55227 of 2013 dated September 06, 2023
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Bimal Jain
Published in GST
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