https://www.taxtmi.com/caselaws?id=383881 Cenvat credit on angles, channels and similar materials used to erect unipoles or hoardings for advertisement services was held admissible under the pre-07.07.2009 definition of inputs in Rule 2(k) of the Cenvat Credit Rules, 2004. The materials were treated as part of structures supporting the output service, and the expression "attached to the earth" was read consistently with Section 3 of the Transfer of Property Act. Because the exclusion from the definition of inputs took effect only from 07.07.2009, the wider earlier definition applied to the disputed period, entitling the assessee to relief. en-us Thu, 06 Jun 2019 00:00:00 +0530 Fri, 02 Aug 2019 06:24:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383881 Cenvat credit on angles, channels and similar materials used to erect unipoles or hoardings for advertisement services was held admissible under the pre-07.07.2009 definition of inputs in Rule 2(k) of the Cenvat Credit Rules, 2004. The materials were treated as part of structures supporting the output service, and the expression "attached to the earth" was read consistently with Section 3 of the Transfer of Property Act. Because the exclusion from the definition of inputs took effect only from 07.07.2009, the wider earlier definition applied to the disputed period, entitling the assessee to relief. Case-Laws Service Tax Thu, 06 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383881