CESTAT held that BSNL is entitled to CENVAT credit on telecom tower components, ruling them as valid 'inputs' under Rule 2(k) of the CENVAT Credit Rules.
The Bangalore Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that materials used in the installation of mobile towers and Base Transceiver Stations (BTS) by Bharat Sanchar Nigam Limited (BSNL) qualify as ‘inputs’ under Rule 2(k) of the CENVAT Credit Rules, 2004. BSNL, the appellant, is a public sector undertaking engaged…
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