CENVAT credit can be claimed for telecom infrastructure
The Hon’ble Supreme Court in the case of Bharti Airtel Ltd. upheld the rights of the telecom operators and infrastructure companies to claim CENVAT credit on infrastructure duties and upheld the Hon’ble Delhi High Court decision in the Vodafone Mobile Services Limited v. Commissioner of Service Tax, Delhi and over turned the contrary ruling of Bombay High Court in the case of Bharti Airtel Ltd. v. Commissioner Central Excise, Pune- III