https://www.taxtmi.com/highlights?id=68420 Denial of CENVAT credit - credit availed and utilized on inputs and capital goods used for setting up of passive infrastructure for provision of Business Support Services [BSS] - whether towers are movable property or immovable property? - the appellant was entitled to take CENVAT credit since the items in dispute are ‘capital goods’. - AT en-us Thu, 23 Feb 2023 08:51:39 +0530 Thu, 23 Feb 2023 08:51:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=68420 Denial of CENVAT credit - credit availed and utilized on inputs and capital goods used for setting up of passive infrastructure for provision of Business Support Services [BSS] - whether towers are movable property or immovable property? - the appellant was entitled to take CENVAT credit since the items in dispute are ‘capital goods’. - AT Highlights Service Tax Thu, 23 Feb 2023 08:51:39 +0530 https://www.taxtmi.com/highlights?id=68420