https://www.taxtmi.com/caselaws?id=797200 Towers and pre-fabricated buildings used in mobile telecommunication services qualify as goods and as inputs under Rule 2(k) of the CENVAT Credit Rules, 2004. Although they do not directly transmit signals, they are indispensable for the functioning and positioning of antennas and have a close, inseparable nexus with the provision of output telecommunication services. The phrase "used for providing any output service" extends beyond equipment that directly transmits signals. CENVAT credit is therefore admissible on these items. en-us Fri, 07 Aug 2026 00:00:00 +0530 Wed, 19 Aug 2026 09:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797200 Towers and pre-fabricated buildings used in mobile telecommunication services qualify as goods and as inputs under Rule 2(k) of the CENVAT Credit Rules, 2004. Although they do not directly transmit signals, they are indispensable for the functioning and positioning of antennas and have a close, inseparable nexus with the provision of output telecommunication services. The phrase "used for providing any output service" extends beyond equipment that directly transmits signals. CENVAT credit is therefore admissible on these items. Case-Laws Service Tax Fri, 07 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797200