https://www.taxtmi.com/caselaws?id=774079 The Tribunal allowed appeals challenging denial of CENVAT credit on transmission towers and prefabricated shelters used for BTS installation. Following SC precedent, the Tribunal held that these goods qualify as 'capital goods' under Rule 2(a)(A) of CENVAT Credit Rules, 2004, despite being affixed to land for stability. The SC had ruled that towers brought in CKD form and assembled on-site retain movable character since dismantling involves only unbolting without damage. The affixing serves functional stability, not permanent beneficial enjoyment of land. As components/accessories of BTS equipment under Chapter 85, these items fall within the capital goods definition. The Tribunal set aside the original authority's demand for CENVAT credit recovery. en-us Tue, 10 Jun 2025 00:00:00 +0530 Thu, 03 Jul 2025 08:34:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774079 The Tribunal allowed appeals challenging denial of CENVAT credit on transmission towers and prefabricated shelters used for BTS installation. Following SC precedent, the Tribunal held that these goods qualify as 'capital goods' under Rule 2(a)(A) of CENVAT Credit Rules, 2004, despite being affixed to land for stability. The SC had ruled that towers brought in CKD form and assembled on-site retain movable character since dismantling involves only unbolting without damage. The affixing serves functional stability, not permanent beneficial enjoyment of land. As components/accessories of BTS equipment under Chapter 85, these items fall within the capital goods definition. The Tribunal set aside the original authority's demand for CENVAT credit recovery. Case-Laws Service Tax Tue, 10 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774079