https://www.taxtmi.com/caselaws?id=272353 Cenvat credit is unavailable for towers, pre-fabricated shelters and related components used by passive infrastructure providers where, after erection and embedding, they become immovable property. Tariff classification alone does not establish eligibility, and the materials must have the required statutory nexus with the output business auxiliary or business support service. The Larger Bench was competent to resolve the difference of opinion and jointly hear connected appeals; objections seeking decision by a third member alone or opposing tagging failed. Credit claims were negatived, while connected matters required merits adjudication by the appropriate Division Bench. en-us Thu, 03 Mar 2016 00:00:00 +0530 Thu, 24 Jul 2025 14:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272353 Cenvat credit is unavailable for towers, pre-fabricated shelters and related components used by passive infrastructure providers where, after erection and embedding, they become immovable property. Tariff classification alone does not establish eligibility, and the materials must have the required statutory nexus with the output business auxiliary or business support service. The Larger Bench was competent to resolve the difference of opinion and jointly hear connected appeals; objections seeking decision by a third member alone or opposing tagging failed. Credit claims were negatived, while connected matters required merits adjudication by the appropriate Division Bench. Case-Laws Service Tax Thu, 03 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272353