https://www.taxtmi.com/caselaws?id=764004 The Chhattisgarh HC allowed the appeal regarding CENVAT credit on tower materials, puff channels, shade parts, and pre-fabricated building materials. Following the SC decision in Bharti Airtel Ltd. v. Commissioner of Central Excise, Pune, the court held that towers and pre-fabricated buildings constitute goods, not immovable property, and qualify as inputs under Rule 2(k) of the CENVAT Credit Rules, 2004. Since these materials are used for providing mobile telecommunication services, they are eligible for credit benefits under the CENVAT Rules. en-us Fri, 13 Dec 2024 00:00:00 +0530 Wed, 01 Jan 2025 19:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764004 The Chhattisgarh HC allowed the appeal regarding CENVAT credit on tower materials, puff channels, shade parts, and pre-fabricated building materials. Following the SC decision in Bharti Airtel Ltd. v. Commissioner of Central Excise, Pune, the court held that towers and pre-fabricated buildings constitute goods, not immovable property, and qualify as inputs under Rule 2(k) of the CENVAT Credit Rules, 2004. Since these materials are used for providing mobile telecommunication services, they are eligible for credit benefits under the CENVAT Rules. Case-Laws Central Excise Fri, 13 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764004