2018 (8) TMI 824

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..... O. 607 of 2017 With R/TAX APPEAL NO. 608 of 2017 - - - Dated:- 19-7-2018 - MR. M.R. SHAH AND MR. A.Y. KOGJE, JJ. For The Appellant : MR MIHIR JOSHI, SENIOR ADVOCATE FOR SINGHI AND CO (2725) For The Respondent : MR NIRZAR S DESAI (2117) COMMON ORAL ORDER ( PER : HONOURABLE MR.JUSTICE M.R. SHAH) All these appeals are admitted to consider the following su .....

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..... rred in overlooking the fact that the subject inputs are integral to, have a nexus with, and are used for the provision of the output service and the input tax credit could not be denied on the ground that the resulting telecommunication towers and base transceiver stations are immovable property or that the same are not excisable or that they are not goods, which considerations are irrelevant in .....

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..... A)(iii) of the Rules? F. Whether the Tribunal has erred in overlooking the fact that input tax credit could not be denied on the subject inputs on the ground that the telecommunication towers and base transceiver stations were not essential to the functioning of the antennae and could not be considered to be accessories thereof, which is incorrect no fact and law since the same are in fact e .....

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