Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Mobile service providers (MSPs) can claim CENVAT credit on excise duties paid on mobile towers and prefabricated buildings (PFBs) used for providing output services. Mobile towers and PFBs qualify as "capital goods" or "inputs" under the CENVAT Rules, enabling MSPs to claim credit. The Supreme Court applied the "marketability test" to determine movability, ruling that if goods can be dismantled, relocated without damage, and sold in the market, they retain mobility and qualify as movable property, not immovable. Towers and PFBs meet this test as they can be dismantled, relocated, and sold without losing their essential character. PFBs, housing BTS equipment and power backup, are accessories to antennas and BTS, which are capital goods. Therefore, towers and PFBs are "goods" and "inputs" under CENVAT Rules, allowing MSPs to claim credit on duties paid.
Mobile service providers (MSPs) can claim CENVAT credit on excise duties paid on mobile towers and prefabricated buildings (PFBs) used for providing output services. Mobile towers and PFBs qualify as "capital goods" or "inputs" under the CENVAT Rules, enabling MSPs to claim credit. The Supreme Court applied the "marketability test" to determine movability, ruling that if goods can be dismantled, relocated without damage, and sold in the market, they retain mobility and qualify as movable property, not immovable. Towers and PFBs meet this test as they can be dismantled, relocated, and sold without losing their essential character. PFBs, housing BTS equipment and power backup, are accessories to antennas and BTS, which are capital goods. Therefore, towers and PFBs are "goods" and "inputs" under CENVAT Rules, allowing MSPs to claim credit on duties paid.
Note: It is a system-generated summary and is for quick reference only.
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