M/S BHARTI AIRTEL LTD. vs. THE COMMISSIONER OF CENTRAL EXCISE, PUNE III

C.A. No.-010409-010410 - 2014Supreme Court2024 INSC 88020 November 2024Bench: HON'BLE MRS. JUSTICE B.V. NAGARATHNA76 pages
For Petitioner: MAHFOOZ AHSAN NAZKI
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What did the Supreme Court hold?

The Supreme Court held that mobile towers and prefabricated buildings are essential for providing mobile telecommunication services and qualify as 'inputs' under the CENVAT Credit Rules. Therefore, mobile service providers are entitled to CENVAT credit on the excise duty paid on these items.

What were the facts?

Mobile service providers sought CENVAT credit for excise duty paid on mobile towers and prefabricated buildings used in their business. Conflicting High Court decisions existed, with Bombay High Court ruling against and Delhi High Court ruling in favour of the providers.

What were the issues?

Whether mobile towers and prefabricated buildings used by mobile service providers qualify as 'capital goods' or 'inputs' for CENVAT credit purposes.

Which sections of the Income-tax Act were involved?

CENVAT Credit Rules, 2004 Rule 2(a)(A), Rule 2(k)(ii)

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2024 INSC 880 R E P O R T A B L E

IN THE SUPREME COURT OF INDIA

CIVIL APPELLATE JURI ICTION

CIVIL APPEAL NOS. 10409-10410 OF 2014

M/S BHARTI AIRTEL LTD.

…APPELLANTS (S)

VERSUS

THE COMMISSIONER OF CENTRAL EXCISE, PUNE …RESPONDENT(S)

WITH CIVIL APPEAL NO. 5832 OF 2018 CIVIL APPEAL NOs. 5032-5035 OF 2021 CIVIL APPEAL NOs. 5039-5040 OF 2021 CIVIL APPEAL NO. 5038 OF 2021 CIVIL APPEAL NO. 5056 OF 2021 CIVIL APPEAL NOs. 5036-5037 OF 2021 CIVIL APPEAL NO. 7119 OF 2015 CIVIL APPEAL NO. 7179 OF 2015 CIVIL APPEAL NO. 1077 OF 2016 CIVIL APPEAL NO. 1078 OF 2016 CIVIL APPEAL NO. 5112 OF 2021 CIVIL APPEAL NO. 1201 OF 2018 CIVIL APPEAL NO. 1205 OF 2018 CIVIL APPEAL NO. 1203 OF 2018 CIVIL APPEAL NO. 1204 OF 2018 CIVIL APPEAL NO. 1202 OF 2018 And CIVIL APPEAL NO.62 OF 2022

J U D G M E N T

NONGMEIKAPAM KOTISWAR SINGH, J.

1.

The core issue involved in this set of appeals is whether the mobile service providers (MSPs) who pay excise duties on various items for setting up their business more

The order continues below.

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