Tag Archives: Steel Angles

MS Steel Angles /parts CENVAT not available to Infra Companies

By | May 14, 2016

The Larger Bench of New Delhi CESTAT, held that the passive infrastructure companies hiring out telecom towers, to telecom companies, taxable under ‘Business Auxiliary/Support Services’, are not eligible to claim CENVAT Credit of MS Steel Angles/parts, pre-fabricated shelters parts, etc. used in erection of such towers. In the said case, the assessees were providing ‘business… Read More »