https://www.taxtmi.com/caselaws?id=407955 The tribunal allowed the appellant's appeal, confirming their eligibility for CENVAT credit on towers, tower material, and shelters. The Delhi High Court rulings established that these items were not immovable property and qualified as inputs essential for providing telecommunication services. The tribunal emphasized that the timing of determining CENVAT credit entitlement is at the receipt of goods, and the emergence of an immovable structure at an intermediate stage does not impact credit eligibility. The Commissioner's denial of credit was set aside, and the appellant's eligibility was upheld in the tribunal's decision on 25.05.2021. en-us Tue, 25 May 2021 00:00:00 +0530 Wed, 24 May 2023 15:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407955 The tribunal allowed the appellant's appeal, confirming their eligibility for CENVAT credit on towers, tower material, and shelters. The Delhi High Court rulings established that these items were not immovable property and qualified as inputs essential for providing telecommunication services. The tribunal emphasized that the timing of determining CENVAT credit entitlement is at the receipt of goods, and the emergence of an immovable structure at an intermediate stage does not impact credit eligibility. The Commissioner's denial of credit was set aside, and the appellant's eligibility was upheld in the tribunal's decision on 25.05.2021. Case-Laws Service Tax Tue, 25 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407955