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TMI Blog2019 (2) TMI 1736X X X X Extracts X X X X X X X X Extracts X X X X ..... ratel Ltd. vs. CST, New Delhi [ 2018 (11) TMI 713 - DELHI HIGH COURT ] . Appeal dismissed - decided against Revenue. - Appeal No.ST/52951,52377-52378/2015 - ORDER No.A/60267-60269 / 2019 - Dated:- 21-2-2019 - Mr. Ashok Jindal, Hon'ble Member (Judicial) And Mr. Bijay Kumar,, Hon ble Member (Technical) For Appellant (s) : Shri B. L. Narsimhan, Advocate For Respondent (s): Shri Atul Handa, AR ORDER Mr. Ashok Jindal Both sides are in appeals against the impugned orders. As the issue arises is common in all the appeals, therefore, all are disposed of by way of common order. 2. The facts of the case are that the assessee-appellant is engaged in passive Infrastructu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner of Central Excise, Delhi 2016 (42) STR 249 (Tri.-LB) which followed the decision of the Hon ble Bombay High Court in the case of Bharti Airtel Ltd. (supra). The decision of the Larger Bench was examined by the Hon ble High Court of Delhi in the case of Bharti Infratel Ltd. vs. CST, New Delhi reported at 2018-VIL-506-DEL-CE and after examining the decision of the Hon ble Bombay High Court held that cenvat credit on the items used for providing output service is available to the assessee. 5. We have gone through the decision of the Hon ble Delhi High Court in the case of Bharti Infratel Ltd. (supra) wherein the Hon ble High Court allowed the cenvat credit in respect of towers, shelter parts thereof has observed as under:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bricated shelters are therefore inputs as per rule 2(K) of the Cenvat credit Rules. (viii) The eligibility to claim credit on inputs is to be determined at the time of receipt of goods in terms of Rule 4(1) of the Credit Rules. The definition of inputs does not contain any condition relating to emergence of immovable property to be ineligible for taking credit. (ix) Towers which are received CKD condition, are assembled/eracted at the site subsequently giving rise to structure that remains immovable till its use for safety, stability and commercial reasons cannot be disentitled for credit. The fact that goods are later on fastened to earth cannot make them non-excisable. (x) Further that, in any case, immovab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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