9911796707
TMI Blog2013 (5) TMI 81X X X X Extracts X X X X X X X X Extracts X X X X ..... d to suggest that Tata Teleservices, Mumbai placed purchase order for feeder cable with the condition that they should be supplied with cable assembly accessories only through Vector Technologies. - prima facie, it cannot be said that supply of cable assembly accessories made by the appellant to M/s Vector Technologies amount to input service with respect to the feeder cable manufactured and suppl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e customer's end, RF Feeder Cable are fitted with Cable Assembly Accessories such as connectors, surge arrester, jumpers etc. which are used to connect the antenna in the telecom tower with base station. The appellant submits that they import these cable assembly accessories themselves and supply them to M/s Tata Teleservices, Mumbai along with RF feeder cable or separately under an invoice. As su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earned A.R. for Revenue, on the contrary, opposed the application. He has reiterated the order of the adjudicating authority. Learned A.R. submits that from the record, it is evident that M/s Vector Technologies is an independent company having no connection whatsoever with the appellant and the purchase order of Vector Technologies would show that this order did not mention that accessories being ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cable assembly accessories only through Vector Technologies. Learned Counsel for the appellant has not been able to clarify why that feeder cable assembly accessories, corresponding to feeder assembly supplied to him M/s Tata Teleservices Ltd., Mumbai was supplied adopts circuitous route through their agency particularly when it was not the condition of purchase order of feeder cable by Tata Tele ..... X X X X Extracts X X X X X X X X Extracts X X X X
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