https://www.taxtmi.com/caselaws?id=370370 Towers, shelters and related telecom infrastructure fabricated in CKD condition and fixed to civil foundations only for stability were held not to be immovable property, because the attachment was not permanent annexation. They were treated as eligible capital goods or, alternatively, inputs under the CENVAT Credit Rules, since they formed part of an integrated BTS system used for providing telecom services. MS angles, channels and similar fabrication materials also qualified for credit because their nexus with the output service was direct and integral. Credit was admissible on receipt of the goods, and a later intermediate stage of immovable assembly did not defeat entitlement. en-us Wed, 31 Oct 2018 00:00:00 +0530 Mon, 21 Jul 2025 12:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370370 Towers, shelters and related telecom infrastructure fabricated in CKD condition and fixed to civil foundations only for stability were held not to be immovable property, because the attachment was not permanent annexation. They were treated as eligible capital goods or, alternatively, inputs under the CENVAT Credit Rules, since they formed part of an integrated BTS system used for providing telecom services. MS angles, channels and similar fabrication materials also qualified for credit because their nexus with the output service was direct and integral. Credit was admissible on receipt of the goods, and a later intermediate stage of immovable assembly did not defeat entitlement. Case-Laws Service Tax Wed, 31 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370370