https://www.taxtmi.com/caselaws?id=429023 Towers, tower materials and pre-fabricated telecommunication shelters assembled with nuts and bolts, and capable of dismantling and re-erection without damage, are not immovable property merely because they are fixed to foundations for stability and efficient operation. The permanency test depends on permanent annexation to the earth, while the functional utility test considers whether the items are integral to providing output services. As these structures support telecommunication services, they qualify as goods used for output services and may also fall within capital goods. CENVAT credit on the disputed goods and related input services is therefore admissible. 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 telecommunication shelters assembled with nuts and bolts, and capable of dismantling and re-erection without damage, are not immovable property merely because they are fixed to foundations for stability and efficient operation. The permanency test depends on permanent annexation to the earth, while the functional utility test considers whether the items are integral to providing output services. As these structures support telecommunication services, they qualify as goods used for output services and may also fall within capital goods. CENVAT credit on the disputed goods and related input services is therefore admissible. Case-Laws Service Tax Fri, 23 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429023