Supreme Court · 2024 INSC 880 · Decided 20 November 2024
M/S Bharti Airtel LTD. v. The Commissioner of Central Excise, Pune
- Court
- Supreme Court of India
- Citation
- 2024 INSC 880 · [2024] 11 S.C.R. 1525
- Case number
- CIVIL APPEAL No. 10409/2014
- Decided
- 20 November 2024
- Bench
- B.V. NAGARATHNA, N KOTISWAR SINGH (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Transfer of Property Act Section 3, 3(36)
Headnote
Whether the mobile service providers who pay excise duties on various items for setting up their business more particularly for erection of mobile towers and peripherals like pre-fabricated buildings etc. can take the benefit of CENVAT Credit Rules, 2004 for the purpose of payment of service tax on the output services rendered by them. CENVAT Credit Rules, 2004 - Rules 3, 2(k), 2(a)(A)(i), (iii) - "inputs"; "goods"/"capital goods" - General Clauses
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