https://www.taxtmi.com/caselaws?id=757081 CESTAT New Delhi allowed the appeal regarding CENVAT credit on tower materials and pre-fabricated shelters under Chapter 73 used for transmission tower setup. Following the Vodafone Mobile Services precedent, the Tribunal held that tower materials qualify as both inputs under rule 2(k) of CENVAT Rules and capital goods, making them eligible for credit. The Commissioner (Appeals) order was set aside, granting the appellant the right to claim CENVAT credit on these materials. en-us Thu, 08 Aug 2024 00:00:00 +0530 Wed, 14 Aug 2024 20:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757081 CESTAT New Delhi allowed the appeal regarding CENVAT credit on tower materials and pre-fabricated shelters under Chapter 73 used for transmission tower setup. Following the Vodafone Mobile Services precedent, the Tribunal held that tower materials qualify as both inputs under rule 2(k) of CENVAT Rules and capital goods, making them eligible for credit. The Commissioner (Appeals) order was set aside, granting the appellant the right to claim CENVAT credit on these materials. Case-Laws Service Tax Thu, 08 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757081