2019 (12) TMI 1474 - SCH - Service Tax

Cenvat Credit - towers, shelter and accessories used for providing telecom services - whether immovable property or not - towers, shelter to be treated as accessories either as capital goods or input goods or not - installation after receipt of such towers and shelters at their premises (i.e. tower sites) - It was held by High Court that credit is to be allowed on the items. HELD THAT - Issue notice.