Telecom Service providers not entitled to avail CENVAT credit on Towers, its Parts and Pre-fabricated buildings – HC

CA Urvashi Porwal Brief of the Case In the case of Vodafone India Ltd. V/s. The Commissioner of Central Excise, it was held by Bombay High Court that by following the principles laid down in the case of Bharti Airtel Ltd. v/s Commissioner of Central Excise,  a telecom service provider is not entitled to credit of duty paid on towers (in CKD and DKD form), parts of towers, shelter / prefabricated buildings used for providing output service. Brief Facts The Appellant is inter alia engaged in the business of providing telecom services under the category ‘telecommunication services’ w...