𝗖𝗘𝗦𝗧𝗔𝗧 𝗔𝗵𝗺𝗲𝗱𝗮𝗯𝗮𝗱 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗖𝗘𝗡𝗩𝗔𝗧 𝗖𝗿𝗲𝗱𝗶𝘁 𝗳𝗼𝗿 𝗧𝗲𝗹𝗲𝗰𝗼𝗺 𝗧𝗼𝘄𝗲𝗿 𝗜𝗻𝘀𝘁𝗮𝗹𝗹𝗮𝘁𝗶𝗼𝗻 📢 The Tribunal held: "CENVAT credit is available on goods related to the supply and installation of telecom towers."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: Bharat Sanchar Nigam Limited (BSNL) ⚖️ 𝗜𝘀𝘀𝘂𝗲: Whether BSNL is entitled to CENVAT credit on goods related to the supply and installation of telecom towers. Proceedings: The Tribunal examined whether BSNL was entitled to claim CENVAT credit on these goods.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal, referencing the Delhi High Court's Vodafone Mobile Services case and the Supreme Court's Solid Engineering decision, ruled that BSNL is entitled to CENVAT credit. Consistent legal rulings supported the decision, leading to the impugned orders being set aside and the appeal allowed.

𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: Bharat Sanchar Nigam Limited vs. C.S.T.-Service Tax – Ahmedabad 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗔𝗽𝗽𝗲𝗮𝗹 𝗡𝗼. 11273/2016-DB 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 17 January 2024

📜 This ruling affirms BSNL’s right to claim CENVAT credit on goods related to telecom tower installation based on recent legal developments.