https://www.taxtmi.com/caselaws?id=788227 Telecom towers and prefabricated shelters are treated as goods, not immovable property, and as indispensable infrastructure for providing mobile telecommunication services. On that basis, CENVAT credit is admissible on capital goods and inputs used for towers and shelters under the Cenvat Credit Rules, 2004. The wide definition of input services also supports credit for services used in installation, maintenance, setting up, and operation of telecom towers where they are used in the course of providing taxable output services. The text records that prior Supreme Court, High Court, and Tribunal rulings had already settled these points, making denial of credit on both issues unsustainable. en-us Tue, 17 Mar 2026 00:00:00 +0530 Thu, 19 Mar 2026 08:59:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788227 Telecom towers and prefabricated shelters are treated as goods, not immovable property, and as indispensable infrastructure for providing mobile telecommunication services. On that basis, CENVAT credit is admissible on capital goods and inputs used for towers and shelters under the Cenvat Credit Rules, 2004. The wide definition of input services also supports credit for services used in installation, maintenance, setting up, and operation of telecom towers where they are used in the course of providing taxable output services. The text records that prior Supreme Court, High Court, and Tribunal rulings had already settled these points, making denial of credit on both issues unsustainable. Case-Laws Service Tax Tue, 17 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788227