2008 (7) TMI 1021

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..... 002/- stands confirmed against appellant by denying them the input credit in respect of tower used in the output services as telephone services. Ld. Advocate draws our attention to Tribunal's stay order in the case of M/s. Bharati Tele Ventures Ltd. vs. CCE and C, Pune [2008 (9) STR 73 (Tri. Mum)], wherein unconditional stay was granted by observing the credit on towers and parts of towers and .....

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..... y classifying the same under heading 7308.20.11. This basic dispute can only be resolved at the lower level, for which purposes, we set aside the impugned order and remand the matter to Commissioner for re-adjudication after clarifying as to whether the credit of duty is being claimed in respect of duty paid on tubes, angles, bars rods channels etc. used in the manufacture of tower or the claim is .....

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