CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL CHANDIGARH REGIONAL BENCH - COURT NO. I Service Tax Appeal No. 60669 of 2018 [Arising out of Order-in-Original No. 20-21/ST/COMMR/VMJ/RTK/2017-18 dated

21.02.2018 passed by the Commissioner of CGST, Rohtak]

M/s Indus Towers Ltd ……Appellant Building No. 10, Tower A, 4^th Floor, DLF Cyber City, Gurugram, Haryana 122002 VERSUS Commissioner of Central Goods & Service ……Respondent Tax, Gurugram GST Bhawan, Plot No. 36-37, Sector 32, Gurugram, Haryana 122001 WITH Service Tax Appeal No. 60670 of 2018 [Arising out of Order-in-Original No. 18-19/ST/COMMR/VMJ/RTK/2017-18 dated

21.02.2018 passed by the Commissioner of CGST, Rohtak]

M/s Indus Towers Ltd ……Appellant Building No. 10, Tower A, 4^th Floor, DLF Cyber City, Gurugram, Haryana 122002 VERSUS Commissioner of Central Goods & Service ……Respondent Tax, Gurugram GST Bhawan, Plot No. 36-37, Sector 32, Gurugram, Haryana 122001 AND Service Tax Appeal No. 60865 of 2018 [Arising out of Order-in-Original No. 18-19/ST/COMMR/VMJ/RTK/2017-18 dated

21.02.2018 passed by the Commissioner of CGST, Rohtak]

Commissioner of Central Goods & Service ……Appellant Tax, Gurugram GST Bhawan, Plot No. 36-37, Sector 32, Gurugram, Haryana 122001 VERSUS M/s Indus Towers Ltd ……Respondent Building No. 10, Tower A, 4^th Floor, DLF Cyber City, Gurugram, Haryana 122002 WITH Service Tax Appeal No. 60866 of 2018 [Arising out of Order-in-Original No. 20-21/ST/COMMR/VMJ/RTK/2017-18 dated

21.02.2018 passed by the Commissioner of CGST, Rohtak]

Commissioner of Central Goods & Service ……Appellant Tax, Gurugram GST Bhawan, Plot No. 36-37, Sector 32, Gurugram, Haryana 122001 VERSUS M/s Indus Towers Ltd ……Respondent Building No. 10, Tower A, 4^th Floor, DLF Cyber City, Gurugram, Haryana 122002 APPEARANCE:

Ms. Krati Singh and Ms. Khushbu Sood, Advocates for the Assessee Mr. Siddharth Jaiswal and Ms. Amita Gupta, Authorized Representatives for the Revenue CORAM: HON’BLE MR. S. S. GARG, MEMBER (JUDICIAL) HON’BLE MR. P. ANJANI KUMAR, MEMBER (TECHNICAL)

FINAL ORDER NO. 60245-60248/2026 DATE OF HEARING: 27.02.2026 DATE OF DECISION: 17.03.2026 S. S. GARG :

These four appeals, i.e. ST/60669/2018 & ST/60670/2018 filed by the Assessee and ST/60865/2018 & ST/60866/2018 filed by the Revenue, are directed against two impugned OIOs, both dated 21.02.2018, passed by the Commissioner of CGST, Rohtak. All four appeals are taken up together for discussion and disposal by this common order. Details of appeals are as under in a tabular form:

2. Briefly stated facts of the present case are that the Assessees, M/s Indus Towers Ltd, are engaged in providing passive infrastructure support and related operation and maintenance services to various telecommunication operators on a shared basis in terms of a master service agreement. During the relevant period, the Assessees procured various inputs, capital goods and input services, and availed CENVAT Credit on capital goods, inputs and input services under Cenvat Credit Rules, 2004. Audit of the Assessees’ records was conducted on 19.02.2009 & 20.02.2009 wherein it was observed that the Assessees had wrongly availed CENVAT Credit in respect of capital goods, inputs and input services. On this allegation, multiple show cause notices were issued to the Assessees proposing to deny CENVAT Credit on such capital goods, inputs and input services. The said show cause notices were adjudicated by the Adjudicating Authority vide two OIOs, both dated 21.02.2018 vide which certain demands were upheld and certain demands were dropped. To the extent that demands were confirmed against the Assessees in OIOs, the Assessees have preferred two appeals viz. ST/60669/2018 & ST/60670/2018 and to the extent of demands dropped in OIOs, the Revenue has also preferred two appeal viz. ST/60865/2018 &

ST/60866/2018 before us.

3. Heard both parties and perused the material on record.

4. The learned Counsel appearing for the Assessees submits that the impugned OIOs are not sustainable in law as the