Can exemption under Notification No.4/2004 be denied merely because the telecom facility is used outside the SEZ unit?

Cenvat Credit Rules, 2004 — Rule 2(a)(A) — Rule 2(l) — Capital goods — Towers and PFBs — Input services — Erection and commissioning — Notification No.3/2011 — Notification No.4/2004 — SEZ — Cenvat Credit Rules, 2004 — Rule 2(a)(A) — Towers and PFBs — Accessories of BTS/antenna — Held: Towers and PFBs are not immovable property but goods, and being components/accessories of BTS/antenna falling under Chapter 85 they are capital goods on which cenvat credit is available; the issue stands covered by Bharti Airtel. (¶3, 4, 6) Cenvat Credit Rules, 2004 — Rule 2(l) — Input services — Erection and commissioning of towers — Held further: Once towers and PFBs are not immovable property, services rendered in connection with their erection and commissioning are entitled to cenvat credit, the definition of input services in Rule 2(l) being wide and inclusive. (¶13, 14) Notification No.3/2011 — Rent-a-cab, tour operator, authorized service station — Period 2004 to 2008 — Held further: The Notification does not include rent-a-cab, tour operator and authorized service station, and being dated 01.03.2011 it is inapplicable to a period between 2004 and 2008 even for out-door catering. (¶20, 21) Notification No.4/2004 — SEZ units — Exemption — Held further: The exemption cannot be denied merely because the facility is used outside the SEZ unit. Assessees' appeals allowed; Revenue's appeals dismissed. (¶22, 23)