Commissioner of Central Goods And Service Tax Vs Bharti Hexacom Limited
Date: March 6, 2025
Subject Matter
Towers erected by telecommunication company and pre-fabricated buildings are not immovable properties, are covered under the definition of capital goods and qualify for ITC
Summary
The appeal addresses a dispute related to the CENVAT credit claimed by the respondent company, which provided telecommunication services from September 1, 2004, to March 1, 2006. The core issue arose when the adjudicating officer imposed a demand for…
FULL TEXT OF THE JUDGMENT/ORDER OF RAJASTHAN HIGH COURT 1. This appeal is filed against order dated 12.06.2018 passed by Central Excise Service Tax Appellate Tribunal (for short ‘the tribunal’). 2. The brief facts are that the respondent-company is engaged in providing telecommunication services for the period 01.09.2004 to 01.03.2006. The dispute arose with regard to CENVAT cre…