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Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
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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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