https://www.taxtmi.com/caselaws?id=421695 Telecom towers fixed on foundations with nuts and bolts, but not embedded in the earth, were treated as movable property because they could be unbolted and relocated without damage and were installed only for stability and effective functioning. On that basis, CENVAT credit as inputs and capital goods was held admissible, and denial of credit on immovability grounds was unsustainable. Credit reversed under protest could also be reclaimed by refund, and the pending issue of eligibility in a separate notice did not make the claim premature. The refund authority was required to decide the claim on merits, and the refusal to sanction refund was set aside. en-us Mon, 18 Apr 2022 00:00:00 +0530 Wed, 24 May 2023 15:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421695 Telecom towers fixed on foundations with nuts and bolts, but not embedded in the earth, were treated as movable property because they could be unbolted and relocated without damage and were installed only for stability and effective functioning. On that basis, CENVAT credit as inputs and capital goods was held admissible, and denial of credit on immovability grounds was unsustainable. Credit reversed under protest could also be reclaimed by refund, and the pending issue of eligibility in a separate notice did not make the claim premature. The refund authority was required to decide the claim on merits, and the refusal to sanction refund was set aside. Case-Laws Service Tax Mon, 18 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421695