Mumbai Tribunal in the case of Reliance Infratel Ltd v CST allowed the appeal filed by assessee, and held that inputs used for erection of Telecom Towers cleared as goods from the supplier & covered under "Capital Goods" and defined under Rule 2(a)(A) (i) of Cenvat Credit Rules, 2004 were admissible as credit under Rule 2(k) (ii) for providing output service i.e., Business Support Service.

SC in the case of CCE, CC & CST vs. Kuttukaran Trading Ventures, had dismissed the Special Leave Petition (SLP) filed by Revenue challenging the taxability of repair-ing / rebuilding of parts of motor vehicles under “maintenance or repair services” u/s 65(64) of Finance Act. SC upheld the view of Kerala HC that definition of ‘management, maintenance or repair’ service excludes servicing of ‘motor vehicles’ and hence, no tax would be payable by assessee. Kerala HC had rejected Tribunal findings that exclusion would be available only if motor vehicle is brought to service centre and then dismounted for repair and not when motor vehicle dismounted at different place and engine / part thereof brought in knocked down condition to service centre for repairs.