IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL EASTERN ZONAL BENCH : KOLKATA REGIONAL BENCH – COURT NO. 1 Service Tax Appeal No. 75750 of 2018 (Arising out of Order-in-Original No.01/Comm./Audit/S.Tax/BBSR/2017-18 dated

30.11.2017 passed by Commissioner of CGST & CX, Bhubaneswar)

M/s. The Chief General Manager, : Appellant CMTS, BSNL, Odisha Telecom Circle, Bhubaneswar, Dist.-Khurda, IG Park, Ashoknagar, Bhubaneswar-751001.

VERSUS Commissioner of GST & CentralExcise , : Respondent Central Revenue Building, Odisha,Bhubaneswar-751007.

APPEARANCE:

Shri Dipro Sen & Ms. Ekta Jhunjhunwala, Advocates for the Appellant Ms.Suman, Authorized Representative for the Respondent CORAM:

HON’BLE SHRI ASHOK JINDAL, MEMBER (JUDICIAL)

HON’BLE SHRI K. ANPAZHAKAN, MEMBER (TECHNICAL)

FINAL ORDER NO. 75120/ 2026 DATE OF HEARING :15.01.2026 DATE OF HEARING: 15.01.2026 Order : [Per Shri Ashok Jindal]

The Appellant is engaged in providing cellular telephone services. In this regard, the Appellant availed Cenvat Credit on tower materials procured for setting up and installation of towers. Such towers are required for installing antennas and various other equipment to provide cellular telephone services. Fu