Order Date – 17 January 2024

Parties: Bharat Sanchar Nigam Limited Vs C.S.T.-Service Tax – Ahmedabad

Facts –

• The Appellant, Bharat Sanchar Nigam Limited (BSNL), filed an application for Cenvat Credit on goods or services such as monopole supply, monopole installation, monopole supply and installation, prefabricated shelters, raw material – towers (GBT,RTT-MP), shelter, tower supply and transportation and towers transportation, under the category of “inputs /capital goods”.

Issue –

• Whether the appellant is entitled to Cenvat credit ?

Order –

• The Tribunal observed that the Honorable Bombay High Court has decided that the assesse is not entitled for CENVAT credit on the goods in the question in the present case. However, thereafter the Honorable Delhi High Court in the case of M/s. Vodafone Mobile Services Limited held that the assesse are entitled for CENVAT credit on the same goods relying on the Honorable Supreme Court Judgment in the case of Solid Engineering and correct to works, 2010.
• Moreover, Relying on the M/s. Vodafone Mobile Services Limited of Delhi High Court, this Tribunal consistently taken a view that assesse is entitled for CENVAT Credit on various goods related to supply and installation of Telecom tower.
• As per the above development in the law, the appellant are entitled for the CENVAT Credit. Hence, the impugned orders are set aside and appeals are allowed.