https://www.taxtmi.com/article/detailed?id=13224 Mobile towers and pre fabricated buildings qualify as Capital Goods under Rule 2(a)(A) and as "inputs" under Rule 2(k) of the CENVAT Credit Rules, 2004 where they satisfy the Functionality, Permanency and Marketability tests and serve as accessories that enhance the effectiveness of antennas and BTS units, thereby permitting CENVAT credit for service tax paid on these items. en-us Wed, 18 Dec 2024 12:07:44 +0530 Wed, 18 Dec 2024 12:07:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13224 Mobile towers and pre fabricated buildings qualify as Capital Goods under Rule 2(a)(A) and as "inputs" under Rule 2(k) of the CENVAT Credit Rules, 2004 where they satisfy the Functionality, Permanency and Marketability tests and serve as accessories that enhance the effectiveness of antennas and BTS units, thereby permitting CENVAT credit for service tax paid on these items. Articles Service Tax Wed, 18 Dec 2024 12:07:44 +0530 https://www.taxtmi.com/article/detailed?id=13224