https://www.taxtmi.com/caselaws?id=780081 HC held that pre-fabricated buildings, PUF panels, towers, channels and beams used for housing or supporting transmission equipment are "goods" and, being used in providing telecommunication services, qualify as "inputs" under CENVAT Rules. Following the Supreme Court precedent, the court ruled these items admissible for CENVAT credit, deciding the legal question in favour of the assessee and against the revenue, and allowed the appeals accordingly. en-us Thu, 14 Aug 2025 00:00:00 +0530 Sat, 18 Oct 2025 09:08:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780081 HC held that pre-fabricated buildings, PUF panels, towers, channels and beams used for housing or supporting transmission equipment are "goods" and, being used in providing telecommunication services, qualify as "inputs" under CENVAT Rules. Following the Supreme Court precedent, the court ruled these items admissible for CENVAT credit, deciding the legal question in favour of the assessee and against the revenue, and allowed the appeals accordingly. Case-Laws Central Excise Thu, 14 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780081