COMMISSIONER OF SERVICE TAX Vs. AIRCEL CELLULAR LTD.

JUDGEMENT

(1.) This civil miscellaneous appeal is filed by the Revenue as against the order of the Customs, Excise and Service Tax Appellate Tribunal,2013 32 STR 618, allowing the appeal filed by the assessee granting the benefit of Cenvat credit on the Service Tax paid on Access Deficit Charges to BSNL, raising the following substantial question of law:

(2.) Aggrieved by the Order-in-Original, the assessee pursued the matter before the Tribunal.

(3.) The Tribunal took the view that the service provided by the BSNL to the assessee is a telecom service as defined under Section 65(109a) of Finance Act, 1994 and held as follows: