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THE HIGH COURT OF GAUHATI (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)
VIJAY BISHNOI, N. UNNI KRISHNAN NAIR
Bharti Airtel Ltd. – Appellant
Versus
Bharti Airtel Ltd. – Respondent
JUDGMENT :
Vijay Bishnoi, C.J.
These two Central Excise Appeals are preferred on behalf of the appellants being aggrieved with the final order No.FO/A/77224-77226/2018, dated 30.10.2018 passed by the Customs, Excise and Service Tax Appellate Tribunal, Kolkata (hereinafter to be referred as “CESTAT”) in App. Nos.ST/166-167/2009 and ST/42/2011.
2. This Court, Vide order dated 20.05.2019, while admitting C. Ex. App.No.7/2019 has framed the following questions of law:
Towers and shelters used in telecommunication qualify as 'inputs' under CENVAT Rules, allowing for credit claims despite being classified as immovable property.
Mobile towers and prefabricated buildings qualify as capital goods and inputs under CENVAT Rules, allowing mobile service providers to claim CENVAT credit on excise duties paid.
Telecommunication towers are considered movable property and qualify for input tax credit, as they do not meet the criteria for immovable property under Section 17(5) of the CGST Act.
The definition of 'input service' under the Cenvat Credit Rules is broad, allowing for credits on services used indirectly in manufacturing, irrespective of the service location.
The definition of 'input service' under CENVAT Credit Rules includes services used by manufacturers, regardless of location, affirming entitlement to credit for service tax paid on windmill installat....
The entitlement to Cenvat credit for service tax on installation and maintenance of windmills is upheld, emphasizing that location does not negate its admissibility as an input service in manufacturi....
The court held that services related to electricity generation for manufacturing qualify as 'input services' for Cenvat Credit, irrespective of physical location, reaffirming broad interpretations of....
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