https://www.taxtmi.com/caselaws?id=449220 Cenvat credit on pre-fabricated shelter structures received in CKD condition and assembled at site was examined by reference to their character at receipt and the legal test of attachment to earth. Applying the settled principles under section 3 of the Transfer of Property Act, 1882, the analysis treats mere fastening with nuts and bolts for stability and operational use as insufficient to make the goods immovable property. On that reasoning, structures assembled from excisable components and used in providing the output service remain eligible capital goods, so credit should not be denied merely because they are fixed to a foundation. en-us Mon, 08 Jan 2024 00:00:00 +0530 Thu, 08 Feb 2024 08:10:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449220 Cenvat credit on pre-fabricated shelter structures received in CKD condition and assembled at site was examined by reference to their character at receipt and the legal test of attachment to earth. Applying the settled principles under section 3 of the Transfer of Property Act, 1882, the analysis treats mere fastening with nuts and bolts for stability and operational use as insufficient to make the goods immovable property. On that reasoning, structures assembled from excisable components and used in providing the output service remain eligible capital goods, so credit should not be denied merely because they are fixed to a foundation. Case-Laws Service Tax Mon, 08 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449220