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2024 (1) TMI 827 - AT - Service TaxCENVAT Credit - inputs/capital goods - goods or services such as monopole supply, monopole installation, monopole supply and installation, prefabricated shelters, raw material towers (GBT,RTT-MP), shelter, tower supply and transportation and towers transportation - HELD THAT - The Honorable Bombay High Court in M/S. BHARTI AIRTEL LTD. (EARLIER KNOWN AS BHARTI TELE-VENTURES LTD.) VERSUS THE COMMISSIONER OF CENTRAL EXCISE 2014 (9) TMI 38 - BOMBAY HIGH COURT has decided that the assesse is not entitled for CENVAT credit on the goods in the question in the present case. However, thereafter the Honorable Delhi High Court in the case of VODAFONE MOBILE SERVICES LIMITED, INDUS TOWERS LIMITED, TOWER VISION INDIA PRIVATE LIMITED, BHARTI INFRATEL LIMITED, VERSUS COMMISSIONER OF SERVICE TAX, DELHI 2018 (11) TMI 713 - DELHI HIGH COURT held that the assesse are entitled for CENVAT credit on the same goods relying on the Honorable Supreme Court Judgment in the case of COMMISSIONER OF CENTRAL EXCISE, AHMEDABAD VERSUS SOLID CORRECT ENGINEERING WORKS ORS. 2010 (4) TMI 15 - SUPREME COURT . Since, the Honorable Bombay High Court has not considered the Honorable Supreme Court Judgment in the case of Solid And Correct Engineering Works Ors and on the contrary the Delhi High Court in the case of M/s. Vodafone Mobile Services Limited Passed the Judgment Relying on the Honorable Apex Court Judgment on Solid And Correct Engineering Works Ors. Delhi High Court Judgment prevails over the Judgment of Bombay High Court in the case of Bharti Airtel Limited. Moreover, Relying on the M/s. Vodafone Mobile Services Limited of Delhi High Court, this Tribunal consistently taken a view that assesse is entitled for CENVAT Credit on various goods related to supply and installation of Telecom tower. Thus, the appellant are entitled for the CENVAT Credit - appeal allowed.
Issues involved: Whether the appellant is entitled to Cenvat Credit on various goods and services under the category of "inputs/capital goods."
Summary: The issue in the present appeals revolves around the entitlement of the appellant to Cenvat Credit on goods and services such as monopole supply, monopole installation, prefabricated shelters, raw material towers, shelter, tower supply, and transportation. The appellant argues that recent judgments, including one by the Delhi High Court in the case of M/s. Vodafone Mobile Services Limited, support their claim for Cenvat Credit. They cite previous tribunal decisions in their favor, emphasizing consistency in allowing Cenvat Credit on similar goods. The Assistant Commissioner representing the revenue reiterates the findings of the impugned order, which denied the appellant's claim for Cenvat Credit. After considering the submissions from both sides and reviewing the record, the Tribunal notes conflicting judgments from the Bombay High Court and the Delhi High Court. The Delhi High Court's decision in the case of M/s. Vodafone Mobile Services Limited, based on a Supreme Court judgment, supports the appellant's claim for Cenvat Credit. The Tribunal also highlights its consistent stance, as shown in previous judgments, in favor of allowing Cenvat Credit on goods related to the supply and installation of telecom towers. In light of the legal developments and precedents cited, the Tribunal concludes that the appellant is indeed entitled to Cenvat Credit on the goods in question. Consequently, the impugned orders are set aside, and the appeals are allowed.
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