https://www.taxtmi.com/caselaws?id=434474 Towers and shelters erected for telecom infrastructure were treated as movable goods because fastening with nuts, bolts and a civil foundation, without intention of permanent annexation, did not make them immovable property. Goods used in the passive telecom infrastructure qualified as inputs under the Cenvat Credit Rules, 2004 because they were used in an integrated system for output services. Towers, shelters and related parts also qualified as capital goods since they were essential components of the BTS setup. On that basis, denial of Cenvat credit was not sustainable and the assessee's relief was upheld. en-us Tue, 14 Feb 2023 00:00:00 +0530 Sat, 25 Feb 2023 08:35:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434474 Towers and shelters erected for telecom infrastructure were treated as movable goods because fastening with nuts, bolts and a civil foundation, without intention of permanent annexation, did not make them immovable property. Goods used in the passive telecom infrastructure qualified as inputs under the Cenvat Credit Rules, 2004 because they were used in an integrated system for output services. Towers, shelters and related parts also qualified as capital goods since they were essential components of the BTS setup. On that basis, denial of Cenvat credit was not sustainable and the assessee's relief was upheld. Case-Laws Service Tax Tue, 14 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434474