SC 對電信義務的裁決將使 Airtel、沃達豐、塔塔電信服務公司和 Indus Towers 受益

該判決可能會讓 Bharti Airtel、沃達豐、塔塔電信和 Indus Towers 等主要參與者受益，允許他們申請稅收抵免

The Supreme Court on Wednesday ruled in favour of telecom companies, allowing them to claim credit for duties paid on parts such as tower components and green shelters, a move that will benefit key players like Bharti Airtel, Vodafone, Tata Teleservices, and Indus Towers.

週三，最高法院做出了有利於電信公司的裁決，允許他們就鐵塔組件和綠色庇護所等部件所繳納的關稅申請抵免，此舉將使Bharti Airtel、沃達豐、塔塔電信和Indus Towers 等主要參與者受益。

A division bench of Justices B.V. Nagarathna and N. Kotiswar Singh allowed the appeals filed by the companies in the main matter as well as connected matters.

BV Nagarathna 和 N. Kotiswar Singh 法官組成的分庭允許兩家公司就主要事項以及相關事項提出上訴。

"We have upheld the 2021 Delhi High Court decision and have set aside the Bombay High Court decision of 2014 in Bharti Airtel," Justice Singh said.

辛格法官表示：“我們維持了德里高等法院 2021 年的裁決，並撤銷了孟買高等法院 2014 年對 Bharti Airtel 的裁決。”

The Cellular Operators Association of India (COAI) welcomed the apex court's decision.

印度行動運營商協會（COAI）對最高法院的裁決表示歡迎。

"We welcome the Supreme Court's judgment affirming the telecom industry's entitlement to claim the credit for taxes and duties paid on towers and its parts - including green shelters. The Apex Court's judgment will not only help the industry in fulfilling the compliances, but will also help reduce the financial burden on the sector," COAI Director General, Lt Gen Dr S.P. Kochhar (retd), said.

「我們歡迎最高法院的判決，確認電信業有權要求對鐵塔及其部件（包括綠色庇護所）所繳納的稅款和關稅進行抵免。最高法院的判決不僅將幫助該行業履行合規性，而且還將幫助該行業減輕該行業的財務負擔，」COAI 總幹事 SP Kochhar 中將博士（退休人員）說道。

The apex court's decision overturned a previous judgment by the Bombay High Court, which had classified these items as non-capital goods.

最高法院的裁決推翻了孟買高等法院先前將這些物品歸類為非資本貨物的判決。

This had denied the telecom operators "Cenvat credit" for the duties paid.

這否認了電信業者所繳納關稅的「Cenvat 信用」。

The Cenvat credit refers to the set-off available to manufacturers if they utilise some specific inputs for manufacturing their products.

Cenvat 抵免是指製造商利用某些特定投入來製造其產品時可獲得的抵銷。

Under the Cenvat credit scheme, credit is allowed for duty paid on "specified inputs/capital goods" and service tax paid on "specified input services" used in the manufacture of finished goods.

根據 Cenvat 信貸計劃，允許抵免為「特定投入品/資本貨物」繳納的關稅以及為製成品製造中使用的「特定投入品服務」繳納的服務稅。

Credit can be utilised towards payment of duty on finished goods subject to the fulfilment of certain conditions, according to the government.

政府表示，在滿​​足某些條件的情況下，可以利用信貸來支付製成品的關稅。

The apex court's decision will come as a major relief to the telecom industry, which has been facing financial压力.

最高法院的裁決將為一直面臨財務壓力的電信業帶來重大緩解。

The industry had argued that these items are essential for providing telecom services and should be classified as capital goods.

業界認為，這些物品對於提供電信服務至關重要，應歸類為資本貨物。

The apex court's decision is also likely to have a positive impact on the government's efforts to improve the ease of doing business in India.

最高法院的判決也可能對政府改善印度營商便利度的努力產生正面影響。

Digital Infrastructure Providers Association (DIPA) Director General Manoj Kumar Singh said this ruling also provides crucial financial relief to infrastructure providers who form the backbone of India's digital revolution.

數位基礎設施提供商協會 (DIPA) 總幹事 Manoj Kumar Singh 表示，這項裁決也為構成印度數位革命支柱的基礎設施提供者提供了重要的財務救濟。

"The judgment will significantly improve the financial health of infrastructure providers, enabling them to accelerate the deployment of digital infrastructure across India. This comes at a crucial time when our nation is rapidly advancing toward 5G expansion, digital transformation and the accelerated commercialisation of the 6G stack," he said.

「該判決將顯著改善基礎設施提供商的財務狀況，使他們能夠加速在印度各地部署數位基礎設施。這是我們國家快速推進 5G 擴張、數位轉型和 6G 加速商業化的關鍵時刻。堆棧，”他說。

The ruling will have far-reaching implications for the sector's growth trajectory, delivering multiple transformative benefits to India's digital infrastructure landscape, Singh added.

辛格補充說，該裁決將對該行業的成長軌跡產生深遠影響，為印度的數位基礎設施格局帶來多重變革性好處。