CENVAT credit denial for tower components and prefabricated buildings upheld, restricting credit for service providers. The Bombay High Court held that towers and pre fabricated buildings are not inputs under Rule 2(k) nor capital goods under Rule 2(a) for a service provider; as immovable, non marketable and non excisable structures they cannot qualify for CENVAT credit and the Tribunal's denial of credit to the appellant was affirmed.