Judgement of Hon’ble Bombay High Court in the case of M/s Bharti Airtel Ltd. vs The Commissioner of Central Excise, Pune III in Central Excise Appeal No. 73 of 2012 and 119 of 2012 (reported as 2014-TIOL-1452-HC-MUM-ST) – reg.

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..... Central Board of Excise and Customs New Delhi, the 11th November, 2014 INSTRUCTION To 1. All Principal Chief Commissioners, 2. All Chief Commissioners and Directors General, 3. CDR, Customs, Excise and Service Tax Appellate Tribunal, 4. All Principal Commissioners/ Commissioners of Customs/Central Excise/Service Tax/ All Commissioners (AR)/ Commissioners, .....

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..... rovider is entitled to avail CENVAT credit on Tower Parts Pre-fabricated buildings, the Hon ble Bombay High Court has held in favour of revenue. While relying on the decision of the Hon ble Supreme Court in the case of Saraswati Sugar Mills vs CCE Delhi, (2011(270)ELT 465) = 2011-TIOL-73-SC-CX, the Hon ble Bombay High Court has, inter-alia, observed as under: It would be misconceived and a .....

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..... of the definition of the term capital goods and input indicates that only those goods as used by a manufacturer would qualify for credit of the duty paid. As observed hereinabove a service provider like the appellant can avail of the credit of the duty paid only if the goods fall within the ambit of the definition of capital goods as defined under Rule 2(a)(A) of the Credit Rules . The contenti .....

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..... k) of the Credit Rules and hence CENVAT credit of the duty paid thereon was not admissible to the appellants. The appeals are devoid of merit and accordingly stand rejected. No orders as to costs. 2. The above decision of the Hon ble Bombay High Court is brought to notice of all concerned for compliance. Yours faithfully, (Vikas Kumar) Director (CX-8) - Circular - Trade .....

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