M/S Bharti Airtel Ltd vs The Commissioner Of Central Excise, ...

The Supreme Court addressed the conflicting judgments of the Bombay and Delhi High Courts regarding the entitlement of mobile service providers (MSPs) to CENVAT Credit under the CENVAT Credit Rules, 2004. The Court held that mobile towers and prefabricated buildings do not qualify as 'capital goods' or 'inputs' under the definitions provided in the CENVAT Rules, thus denying MSPs the benefit of CENVAT credit. The decision of the Bombay High Court was upheld, affirming that MSPs are not entitled to CENVAT credit for excise duties paid on these items.