https://www.taxtmi.com/caselaws?id=762056 Mobile towers and prefabricated buildings/shelters fixed for operational stability were treated as movable goods because they can be dismantled, relocated and reassembled without loss of identity, and their attachment is not for permanent enjoyment of the land. On that basis, they were held to qualify as capital goods as components or accessories of BTS/antenna, since they enable effective telecom operation by supporting the antenna at the required height. CENVAT credit was also held admissible as inputs used for providing output telecom service, including on receipt in the service provider's premises, because the goods are used in the service and later fixation to earth does not defeat eligibility. en-us Wed, 20 Nov 2024 00:00:00 +0530 Tue, 20 Jan 2026 14:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762056 Mobile towers and prefabricated buildings/shelters fixed for operational stability were treated as movable goods because they can be dismantled, relocated and reassembled without loss of identity, and their attachment is not for permanent enjoyment of the land. On that basis, they were held to qualify as capital goods as components or accessories of BTS/antenna, since they enable effective telecom operation by supporting the antenna at the required height. CENVAT credit was also held admissible as inputs used for providing output telecom service, including on receipt in the service provider's premises, because the goods are used in the service and later fixation to earth does not defeat eligibility. Case-Laws Central Excise Wed, 20 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762056