M/S BHARTI AIRTEL LTD. vs. THE COMMISSIONER OF CENTRAL EXCISE, PUNE III
C.A. No.-010409-010410 - 2014Supreme Court20 Nov 2024
Bench: HON'BLE MRS. JUSTICE B.V. NAGARATHNA
35E of the Central Excise Act, 1944 and
Section 83 of the Finance Act, 1944.
10.1.
The Assessee, Vodafone, provided cellular telecommunication
services and paid service tax as applicable. It availed CENVAT credit
on excise duty paid on towers, parts thereof and prefabricated
shelter/building purchased by it for providing the output services. The
credit so availed was utilized
