https://www.taxtmi.com/caselaws?id=396118 The Tribunal held that the appellant is entitled to avail Cenvat credit on towers and shelter parts as inputs under Rule 2(k) of the Cenvat Credit Rules, 2004, following the precedent set in the M/s Bharati Infratel Limited case. The structures are not considered immovable property and qualify as inputs for telecommunication services. The appeal was allowed, granting consequential relief to the appellant. The Tribunal's decision implies entitlement to credit on input services under Rule 2(l) for telecommunication services, as both components are integral to service provision. en-us Thu, 19 Dec 2019 00:00:00 +0530 Wed, 06 Nov 2024 10:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396118 The Tribunal held that the appellant is entitled to avail Cenvat credit on towers and shelter parts as inputs under Rule 2(k) of the Cenvat Credit Rules, 2004, following the precedent set in the M/s Bharati Infratel Limited case. The structures are not considered immovable property and qualify as inputs for telecommunication services. The appeal was allowed, granting consequential relief to the appellant. The Tribunal's decision implies entitlement to credit on input services under Rule 2(l) for telecommunication services, as both components are integral to service provision. Case-Laws Service Tax Thu, 19 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396118