Civil Appeal Nos. 10409-10410 of 2014 with C.A. Nos. 5832, 1201, 1205, 1203, 1204, 1202 of 2018, 5032-5035, 5039-5040, 5038, 5056, 5036-5037, 5112 of 2021, 7119, 7179 of 2015, 1077-1078 of 2016 and 62 of 2022

BHARTI AIRTEL LTD. v. COMMISSIONER OF CENTRAL EXCISE, PUNE

Supreme Court

Date Issued: 20 November 2024
Source: 2025 (391) E.L.T. 3 (S.C.)
Views: 12

Summary

Cenvat credit - Inputs - Mobile telecom service - Any item so long it qualifies as a “good” and is “used” for providing output service, would come within purview of “input” under Rule 2(k) of Cenvat Credit Rules, 2004 and Excise duty paid on such items can be claimed as Cenvat credit which may in turn be used for payment of Service Tax for output service provided - ‘Input’ in relation to manufacturing of final product would mean not only those which are directly used but also those which are indirectly used not only for manufacture of final product whether contained in final product or not, but also used in relation to manufacture of final product or for any of other purpose - Definition of ‘input’ with reference to providing output service under Rule 2(k)(ii) ibid need not be given a restrictive meaning - Function of antenna as part of (BTS) is to receive and transmit radio signal - Tower itself is not an electrical component of microwave antenna per se, yet it keeps antenna at proper height enabling transmit of signals - Thus, without tower, antenna cannot effectively function for the purpose it is used and hence, tower is to be considered as an accessory of antenna - PFBs house…