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Service Tax - Highlights / Catch Notes

Home Highlights January 2017 Year 2017 This

CENVAT credit - appellants are not eligible to avail and utilize ...


Appellants Denied CENVAT Credit for Towers, Tower Parts, and Prefabricated Buildings or Shelters.

January 28, 2017

Case Laws     Service Tax     AT

CENVAT credit - appellants are not eligible to avail and utilize CENVAT credit on towers, tower parts and pre-fabricated building/shelters. - AT

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  2. CENVAT credit - providing passive infrastructure - the appellants are not entitled to take Cenvat credit on towers, pre-fabricated shelters parts thereof etc. - AT

  3. CENVAT Credit - inputs and/or capital goods - towers - doors - racks - fall arrestor system - insulation material etc. - telecommunication services is provided by the...

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