https://www.taxtmi.com/article/detailed?id=5804 The note addresses whether SIM cards are capital goods or inputs for tax-credit purposes, explaining that SIMs are essential to commencing telecommunication service and recounting a tribunal finding that, given purchase, software loading, sale and post-sale activation that initiates service provision, SIM cards qualify as inputs for claiming CENVAT credit rather than as capital goods. en-us Sat, 30 Aug 2014 13:28:02 +0530 Sat, 30 Aug 2014 13:28:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5804 The note addresses whether SIM cards are capital goods or inputs for tax-credit purposes, explaining that SIMs are essential to commencing telecommunication service and recounting a tribunal finding that, given purchase, software loading, sale and post-sale activation that initiates service provision, SIM cards qualify as inputs for claiming CENVAT credit rather than as capital goods. Articles Service Tax Sat, 30 Aug 2014 13:28:02 +0530 https://www.taxtmi.com/article/detailed?id=5804