Pre-fabricated shelters, tower, tower material are eligible for CENVAT Credit

Tower Vision India Private Limited Vs Commissioner of Service Tax (CESTAT Chandigarh)

Introduction: The case of Tower Vision India Private Limited vs. Commissioner of Service Tax (CESTAT Chandigarh) revolves around a dispute regarding the eligibility of the appellant to claim Cenvat Credit on various items such as towers, tower materials, and shelters. This article provides an in-depth analysis of the CESTAT Chandigarh’s ruling in favor of Tower Vision India Pvt Ltd.

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