https://www.taxtmi.com/caselaws?id=774634 CESTAT Mumbai allowed appeals challenging denial of CENVAT credit on capital goods including towers, shelters, and materials for Base Transceiver Stations. The tribunal relied on SC precedent in Bharti Airtel Ltd. case, which held that towers and pre-fabricated buildings qualify as "goods" rather than immovable property and constitute "inputs" eligible for CENVAT credit under Rule 2(k). Since earlier show cause notices for identical grounds were invalidated by the SC judgment, the confirmed demands against appellants could not be sustained. The impugned orders were set aside. en-us Tue, 08 Jul 2025 00:00:00 +0530 Sat, 12 Jul 2025 08:40:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774634 CESTAT Mumbai allowed appeals challenging denial of CENVAT credit on capital goods including towers, shelters, and materials for Base Transceiver Stations. The tribunal relied on SC precedent in Bharti Airtel Ltd. case, which held that towers and pre-fabricated buildings qualify as "goods" rather than immovable property and constitute "inputs" eligible for CENVAT credit under Rule 2(k). Since earlier show cause notices for identical grounds were invalidated by the SC judgment, the confirmed demands against appellants could not be sustained. The impugned orders were set aside. Case-Laws Service Tax Tue, 08 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774634