THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE SUDDALA CHALAPATHI RAO CEA Nos.38 OF 2019 & CEA No.153 OF 2017 COMMON JUDGMENT : (per Hon’ble Sri Justice P.Sam Koshy) Heard Ms. Anushka Rastogi, learned counsel representing Mr. Lakshmikumaran and Sridharan, learned counsel for the respondent in CEA No.38 of 2019 and appellant in CEA No.153 of 2017, Mr. Bommineni Vivekananda, learned Junior Standing Counsel representing Ms. K.Rajitha, learned Senior Standing Counsel for the appellant in CEA No.38 of 2019 and Mr. Dominic Fernandes, learned Senior Standing Counsel for CBIC for the respondent in CEA No.153 of 2017. Perused the record.

2. These are two appeals involving the same substantial question of law.

3. The two appellants in the instant appeals are Telecom Service Providers. The respondent in CEA No.38 of 2019 is M/s Bharti Airtel Ltd., and the appellant in CEA No.153 of 2017 is M/s Idea Cellular Limited.

4 The question of law involved in these two appeals is whether the Cenvat Credit on pre-fabricated buildings/shelters/PUF panel falling under chapter heading 9406, which were used for housing/ storage of generating sets and other components/equipments/spares et