The ruling follows the landmark ruling in Bharti Airtel Ltd. vs. Commissioner of Central Excise by the Supreme Court of India.w
In a recent ruling, the Rajasthan High Court has concurred with the Supreme Court decision in Bharti Airtel and held that telecom towers and pre-fabricated buildings qualify as capital goods eligible for input tax credit under the CENVAT regime. The decision was delivered in Commissioner of Central Goods and Service Tax, Jaipur vs. Bharti Hexacom…
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