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TMI Blog2017 (8) TMI 1737X X X X Extracts X X X X X X X X Extracts X X X X ..... input service or not for providing landline services. Availment of CENVAT credit on the strength of advisory notes - advisory notes are proper document for availment of cenvat credit or not - HELD THAT:- On perusal of record, it appears that on the basis of advise of Transfer for Debit issued by Central Telecom Store Depot which procures the material and passed on the cenvat credit to various unit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cating authority to decide the issue denovo, but by providing an opportunity of hearing to the appellant. Fresh evidence, if necessary, may be admitted as per law - appeal is allowed by way of remand. X X X X Extracts X X X X X X X X Extracts X X X X ..... strength of advisory notes. 3. Further, the audit had noticed that the appellant have availed cenvat credit on towers falling under Chapter 73 of the Central Excise Tariff, which is not covered under definition of capital goods as denied in Rule 2(a) of the Cenvat Credit Rules, 2004. The advisory notes are not proper document for availment of cenvat credit. So, the claim of the appellant was rej ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atter to the adjudicating authority for fresh adjudication by following our earlier order (supra). 7. Regarding the second grievance of the appellant pertaining to the tower, the appellant submits that it was exclusively providing landline services for which towers are not required. For mobile phones, towers are needed the appellant is not providing mobile services. But, this fact is not emerging ..... X X X X Extracts X X X X X X X X Extracts X X X X
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