https://www.taxtmi.com/caselaws?id=788226 Telecom towers, prefabricated shelters, allied materials and tower-related input services used for erection and construction were treated as eligible for CENVAT credit because they were regarded as movable goods or accessories integrally connected with mobile telecommunication output services. Unutilized CENVAT credit was also held transferable where centralized registration shifted from Jaipur to Gurgaon, since the underlying credit had been validly availed and the change was only in centralized accounting and registration. The credit denials were therefore set aside and the Revenue's challenge failed. 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=788226 Telecom towers, prefabricated shelters, allied materials and tower-related input services used for erection and construction were treated as eligible for CENVAT credit because they were regarded as movable goods or accessories integrally connected with mobile telecommunication output services. Unutilized CENVAT credit was also held transferable where centralized registration shifted from Jaipur to Gurgaon, since the underlying credit had been validly availed and the change was only in centralized accounting and registration. The credit denials were therefore set aside and the Revenue's challenge failed. Case-Laws Service Tax Tue, 17 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788226