TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Circulars
of of All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Bombay High Court Denies CENVAT Credit for Tower Parts, Pre-fabricated Buildings; Aligns with Supreme Court Precedent.</h1> The Bombay High Court ruled against a cellular service provider regarding the entitlement to avail CENVAT credit on tower parts and pre-fabricated buildings. The court determined that these structures are not considered accessories or parts of antennas and are classified as immovable, non-marketable, and non-excisable goods. Consequently, they do not qualify as inputs or capital goods under the Credit Rules, and thus, the service provider cannot claim CENVAT credit for them. This decision aligns with the Supreme Court's precedent in Saraswati Sugar Mills vs CCE Delhi. The ruling is to be complied with by all relevant authorities.
TaxTMI 
TaxTMI 
