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Rajasthan High Court - Jaipur

Commissioner Of Central Excise And ... vs M/S Bharti Hexacom Limited on 15 November, 2021

Bench: Akil Kureshi, Rekha Borana

       HIGH COURT OF JUDICATURE FOR RAJASTHAN
                   BENCH AT JAIPUR

              D.B. Central/excise Appeal No. 10/2021

Commissioner Of Central Excise And Customs, Central Goods
And Service Tax,
                                                                  ----Appellant
                                   Versus
M/s Bharti Hexacom Limited
                                                                ----Respondent

For Appellant(s)         :     Mr. Ajay Shukla
For Respondent(s)        :     Mr. Sanjay Jhanwar
                               Mr. Rahul Lakhwani

HON'BLE THE CHIEF JUSTICE MR. AKIL KURESHI HON'BLE MS. JUSTICE REKHA BORANA Order 15/11/2021 Learned counsel for the department submitted that on the issues arising in this appeal, the High Courts of Delhi and Bombay have taken contradictory views. The view of the Delhi High Court is in favour of the assessee, whereas one of the Bombay High Court is in favour of the department.

The appeal is admitted on the following substantial question of law:-

"Whether the learned CESTAT is correct in holding that M/s. Bharti Hexacom Limited would be entitled for availing CENVAT Credit in respect of excise duty paid on purchase of prefabricated building (telecom shelter) and tower/tower materials/tower structure used for outward service of Cellular Service by treating these goods as movable goods and considering them as capital goods as specified in clause (I) or clause (ii) of Rule 2 (a) (A) of the CENVAT Credit Rules, 2004 and as inputs in accordance with the provisions of Rule 2(k) of the CENVAT Credit Rules, 2004?"

(2 of 2) [EXCIA-10/2021] Learned counsel Mr. Sanjay Jhanwar with Mr. Rahul Lakhwani waive notice of admission of appeal on behalf of the respondent.

(REKHA BORANA),J (AKIL KURESHI),CJ BRIJ MOHAN GANDHI / AKG/2 (Downloaded on 18/11/2021 at 09:34:51 PM) Powered by TCPDF (www.tcpdf.org)