https://www.taxtmi.com/article/detailed?id=11879 Cenvat credit is available on pre-fabricated shelters, towers and tower materials used by a telecom network infrastructure support service provider because such movable components received in CKD condition and used with antenna and BTS equipment constitute inputs. Applying the essential-ingredient principle and existing precedents, the tribunal held these items qualify as inputs and allowed Cenvat credit, setting aside the adjudicating authority's demand order. en-us Sat, 23 Sep 2023 09:37:17 +0530 Sat, 23 Sep 2023 09:37:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11879 Cenvat credit is available on pre-fabricated shelters, towers and tower materials used by a telecom network infrastructure support service provider because such movable components received in CKD condition and used with antenna and BTS equipment constitute inputs. Applying the essential-ingredient principle and existing precedents, the tribunal held these items qualify as inputs and allowed Cenvat credit, setting aside the adjudicating authority's demand order. Articles Service Tax Sat, 23 Sep 2023 09:37:17 +0530 https://www.taxtmi.com/article/detailed?id=11879