2016 (8) TMI 1284

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the appellant - Held that: - Installation of telecom towers are for the purpose of providing the out-put service by the appellant - Since the disputed services have been used by the appellant for erection of the telecom towers, which is used for providing the taxable output service, it will not be appropriate to deny the Cenvat benefit - appeal allowed - decided in favor of appellant.
Ashok Jin .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... credit is not legal and proper. Heard the ld. Counsel for both the sides and perused the records. It is an admitted fact on record that the appellant is a service tax assessee, duly registered under the Service Tax statute for providing the telecom services. Installation of telecom towers are for the purpose of providing the out-put service by the appellant. The fact is not under dispute that th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X