https://www.taxtmi.com/article/detailed?id=13142 The ruling holds that telecom towers and prefabricated shelters bolted to foundations solely for operational stability are movable goods, not immovable property, because the fastening permits dismantling and reassembly; consequently, duties paid on such movable infrastructure qualify for CENVAT credit. By contrast, permanently annexed structures and telecommunication towers excluded under the GST concept of plant and machinery remain ineligible for input tax credit, while removable components and OFC ducts and manholes are eligible. en-us Mon, 25 Nov 2024 19:18:47 +0530 Mon, 25 Nov 2024 19:18:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13142 The ruling holds that telecom towers and prefabricated shelters bolted to foundations solely for operational stability are movable goods, not immovable property, because the fastening permits dismantling and reassembly; consequently, duties paid on such movable infrastructure qualify for CENVAT credit. By contrast, permanently annexed structures and telecommunication towers excluded under the GST concept of plant and machinery remain ineligible for input tax credit, while removable components and OFC ducts and manholes are eligible. Articles Cenvat Credit Mon, 25 Nov 2024 19:18:47 +0530 https://www.taxtmi.com/article/detailed?id=13142