SC 对电信义务的裁决将使 Airtel、沃达丰、塔塔电信服务公司和 Indus Towers 受益

该判决可能会让 Bharti Airtel、沃达丰、塔塔电信和 Indus Towers 等主要参与者受益，允许他们申请税收抵免

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.

周三，最高法院做出了有利于电信公司的裁决，允许他们就铁塔组件和绿色庇护所等部件所缴纳的关税申请抵免，此举将使 Bharti Airtel、沃达丰、塔塔电信和 Indus Towers 等主要参与者受益。

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 法官组成的分庭允许两家公司就主要事项以及相关事项提出上诉。

"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：“我们维持了德里高等法院 2021 年的裁决，并撤销了孟买高等法院 2014 年对 Bharti Airtel 的裁决。”

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

印度移动运营商协会（COAI）对最高法院的裁决表示欢迎。

"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.

“我们欢迎最高法院的判决，确认电信行业有权要求对铁塔及其部件（包括绿色庇护所）所缴纳的税款和关税进行抵免。最高法院的判决不仅将帮助该行业履行合规性，而且还将帮助该行业减轻该行业的财务负担，”COAI 总干事 SP Kochhar 中将博士（退休人员）说道。

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

最高法院的裁决推翻了孟买高等法院先前将这些物品归类为非资本货物的判决。

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

这否认了电信运营商所缴纳关税的“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 抵免是指制造商利用某些特定投入来制造其产品时可获得的抵销。

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.

根据 Cenvat 信贷计划，允许抵免为“特定投入品/资本货物”缴纳的关税以及为制成品制造中使用的“特定投入品服务”缴纳的服务税。

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，在满足某些条件的情况下，可以利用信贷来支付制成品的关税。

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

最高法院的裁决将给一直面临财务压力的电信行业带来重大缓解。

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

业界认为，这些物品对于提供电信服务至关重要，应归类为资本货物。

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.

最高法院的判决也可能对政府改善印度营商便利度的努力产生积极影响。

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.

数字基础设施提供商协会 (DIPA) 总干事 Manoj Kumar Singh 表示，这项裁决还为构成印度数字革命支柱的基础设施提供商提供了重要的财务救济。

"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.

“该判决将显着改善基础设施提供商的财务状况，使他们能够加速在印度各地部署数字基础设施。这是我们国家快速推进 5G 扩张、数字化转型和 6G 加速商业化的关键时刻。堆栈，”他说。

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.

辛格补充说，该裁决将对该行业的增长轨迹产生深远影响，为印度的数字基础设施格局带来多重变革性好处。