https://www.taxtmi.com/caselaws?id=360271 Cenvat credit was held admissible on inputs and capital goods used by an advertising agency to construct bus queue shelters and similar display structures. The reasoning was that materials such as steel tubes, angles, panels and electrical equipment were essential for providing advertising services, and credit could not be denied merely because the finished structures were characterised as immovable property. The structures were treated as capable of relocation and as commercially exploited assets in the course of the service activity. On that basis, the denial of Cenvat credit was not sustainable and the assessee succeeded. en-us Tue, 17 Apr 2018 00:00:00 +0530 Mon, 14 May 2018 06:13:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360271 Cenvat credit was held admissible on inputs and capital goods used by an advertising agency to construct bus queue shelters and similar display structures. The reasoning was that materials such as steel tubes, angles, panels and electrical equipment were essential for providing advertising services, and credit could not be denied merely because the finished structures were characterised as immovable property. The structures were treated as capable of relocation and as commercially exploited assets in the course of the service activity. On that basis, the denial of Cenvat credit was not sustainable and the assessee succeeded. Case-Laws Service Tax Tue, 17 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360271