https://www.taxtmi.com/caselaws?id=766137 The HC allowed the appeal following the SC decision in Bharti Airtel Ltd. case, holding that mobile towers, shelters and accessories used by service providers qualify as inputs under CENVAT Credit Rules, 2004, not immovable property. The SC determined that towers and prefabricated buildings, though not electrical equipment themselves, are essential for antenna functioning and mobile telecommunication services, thus qualifying as inputs under Rule 2(k)(ii). The court concluded these items are eligible for CENVAT credit as capital goods and inputs, rejecting the revenue's contention that they constitute immovable property. en-us Thu, 13 Feb 2025 00:00:00 +0530 Mon, 17 Feb 2025 15:57:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766137 The HC allowed the appeal following the SC decision in Bharti Airtel Ltd. case, holding that mobile towers, shelters and accessories used by service providers qualify as inputs under CENVAT Credit Rules, 2004, not immovable property. The SC determined that towers and prefabricated buildings, though not electrical equipment themselves, are essential for antenna functioning and mobile telecommunication services, thus qualifying as inputs under Rule 2(k)(ii). The court concluded these items are eligible for CENVAT credit as capital goods and inputs, rejecting the revenue's contention that they constitute immovable property. Case-Laws Service Tax Thu, 13 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766137