https://www.taxtmi.com/caselaws?id=765308 Mobile towers and prefabricated telecom shelters were treated as movable goods on the tests of permanency, annexation, functionality and marketability, so they were not immovable property. The Tribunal further held that towers, as integral accessories supporting antenna and BTS equipment, fell within capital goods, and the steel items used in their erection also qualified as inputs for output telecom services. Denial of CENVAT credit merely because the goods were used in erecting towers and shelters was therefore unsustainable, and the credit was held admissible. en-us Mon, 20 Jan 2025 00:00:00 +0530 Wed, 29 Jan 2025 10:54:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765308 Mobile towers and prefabricated telecom shelters were treated as movable goods on the tests of permanency, annexation, functionality and marketability, so they were not immovable property. The Tribunal further held that towers, as integral accessories supporting antenna and BTS equipment, fell within capital goods, and the steel items used in their erection also qualified as inputs for output telecom services. Denial of CENVAT credit merely because the goods were used in erecting towers and shelters was therefore unsustainable, and the credit was held admissible. Case-Laws Service Tax Mon, 20 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765308