CENVAT credit allowable to telecom companies in respect of towers

Mahanagar Telephone Nigam Limited Vs Commissioner, Central Excise & Service Tax, Large Taxpayer Unit (CESTAT Delhi) It is a fact that out of the total amount of CENVAT credit of Rs. 4,99,32,736/- that has been disallowed claiming it to be for purchase of towers falling under Chapter 73. However, an amount of Rs. 4,90,91,607/- consisted of goods falling under Chapter 84 and 85 and, therefore, the appellant could avail the CENVAT credit. Even in respect of towers, the Delhi High Court in Vodafone Mobile Services observed that CENVAT credit is allowed to the telecommunication companies in res...