https://www.taxtmi.com/caselaws?id=366390 The Appellate Tribunal CESTAT CHANDIGARH ruled in favor of the appellant, a telecommunication service provider, regarding the availment of Cenvat credit on towers and shelters as well as on the transportation of towers as an input service. The Tribunal held that while towers and shelters were considered immovable property, the appellant was entitled to claim credit on their transportation to the site. It was emphasized that the transportation of towers was crucial for the appellant's business operations in providing telecommunication services. The decision clarified the eligibility of the appellant to avail Cenvat credit on these assets and services. en-us Fri, 31 Aug 2018 00:00:00 +0530 Tue, 04 Sep 2018 07:24:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366390 The Appellate Tribunal CESTAT CHANDIGARH ruled in favor of the appellant, a telecommunication service provider, regarding the availment of Cenvat credit on towers and shelters as well as on the transportation of towers as an input service. The Tribunal held that while towers and shelters were considered immovable property, the appellant was entitled to claim credit on their transportation to the site. It was emphasized that the transportation of towers was crucial for the appellant's business operations in providing telecommunication services. The decision clarified the eligibility of the appellant to avail Cenvat credit on these assets and services. Case-Laws Central Excise Fri, 31 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366390