Judgement of Hon’ble Bombay High Court in the case of M/s Bharti Airtel Ltd. vs The Commissioner of Central Excise, Pune III in Central Excise Appeal No. 73 of 2012 and 119 of 2012 (reported as 2014-TIOL-1452-HC-MUM-ST) – reg. https://www.taxtmi.com/circulars?id=53087 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. en-us Tue, 11 Nov 2014 00:00:00 +0530 Wed, 12 Nov 2014 14:23:00 +0530 TaxTMI RSS Generator Judgement of Hon’ble Bombay High Court in the case of M/s Bharti Airtel Ltd. vs The Commissioner of Central Excise, Pune III in Central Excise Appeal No. 73 of 2012 and 119 of 2012 (reported as 2014-TIOL-1452-HC-MUM-ST) – reg. https://www.taxtmi.com/circulars?id=53087 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. Circulars Central Excise Tue, 11 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/circulars?id=53087