https://www.taxtmi.com/caselaws?id=467499 Whether telecom towers and prefabricated buildings constitute "goods" and thereby qualify as "inputs" under Rule 2(k) of the Cenvat Credit Rules, 2004 was the central question; the court applied the Supreme Court precedent finding such towers and prefabricated structures to be goods (not immovable property) and therefore eligible as inputs, the appellant conceded no distinguishing facts or law, and the appeal was dismissed with entitlement to Cenvat credit recognised for the assessee. en-us Thu, 27 Feb 2025 00:00:00 +0530 Fri, 20 Mar 2026 18:58:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467499 Whether telecom towers and prefabricated buildings constitute "goods" and thereby qualify as "inputs" under Rule 2(k) of the Cenvat Credit Rules, 2004 was the central question; the court applied the Supreme Court precedent finding such towers and prefabricated structures to be goods (not immovable property) and therefore eligible as inputs, the appellant conceded no distinguishing facts or law, and the appeal was dismissed with entitlement to Cenvat credit recognised for the assessee. Case-Laws GST Thu, 27 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467499