Case Law Details
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.
The CESTAT, Chandigarh in Tower Vision India Private Limited v. Commissioner of Service Tax-Delhi [Service Tax Appeal No. 55227 of 2013 dated September 06, 2023] set aside the demand order passed by the Adjudicating Authority and held that, Cenvat credit can be availed on pre-fabricated shelters, towers and tower material which form an essential ingredient in the provision of telecommunication service would qualify as inputs and input services. Accordingly, Cenvat credit will be allowed.
Facts:
M/s. Tower Vision India Private Limited (“the Appellant”) is engaged in providing telecom network infrastructure support services to various telecommunication companies providing mobile services.
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