https://www.taxtmi.com/caselaws?id=429023 Towers, tower materials and pre-fabricated telecom shelters fixed with nuts and bolts for stability were treated as movable goods because they were fabricated in CKD condition, could be dismantled and re-erected without damage, and were not permanently annexed to the earth. On that basis, they did not become immovable property outside excise law. The article further states that, as these items and related input services were integral to providing telecommunication output services, CENVAT credit was admissible either as inputs or as capital goods under the CENVAT Credit Rules, 2004. The contrary denial of credit was therefore unsustainable. en-us Fri, 23 Sep 2022 00:00:00 +0530 Mon, 24 Jul 2023 12:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429023 Towers, tower materials and pre-fabricated telecom shelters fixed with nuts and bolts for stability were treated as movable goods because they were fabricated in CKD condition, could be dismantled and re-erected without damage, and were not permanently annexed to the earth. On that basis, they did not become immovable property outside excise law. The article further states that, as these items and related input services were integral to providing telecommunication output services, CENVAT credit was admissible either as inputs or as capital goods under the CENVAT Credit Rules, 2004. The contrary denial of credit was therefore unsustainable. Case-Laws Service Tax Fri, 23 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429023