Customs, Excise & Service Tax Appellate Tribunal, Principal Bench, New Delhi, has on Friday, held that CENVAT is to be allowed on tower/ tower material and pre- fabricated building and shelters. The aforesaid observation was made by the Tribunal when an appeal was filed before it by M/s/ Vodafone Mobile Services Limited, for setting aside the order dated February 22, 2017, passed by the Commissioner adjudicating twelve show cause notices, confirming the denial of CENVAT credit on inputs, input services and capital goods used by the appellant for provision of telecommunication services.
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