https://www.taxtmi.com/caselaws?id=800065 Telecom towers and pre-fabricated shelters that are dismantlable, relocatable and saleable despite bolted attachment for operational stability are movable goods. As accessories to BTS and antennas, and as inputs used to provide mobile telecommunication services, they qualify for CENVAT credit. Erection, commissioning and associated site services maintain a direct nexus with output services and qualify as input services. Later restrictions on personal-use outdoor-catering credit do not apply to earlier periods and do not extend to certain specified services. Mobile services supplied to SEZ subscribers remain eligible for SEZ exemption despite possible use outside the SEZ, supported by the overriding SEZ Act framework. en-us Wed, 09 Sep 2026 00:00:00 +0530 Thu, 01 Oct 2026 07:40:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800065 Telecom towers and pre-fabricated shelters that are dismantlable, relocatable and saleable despite bolted attachment for operational stability are movable goods. As accessories to BTS and antennas, and as inputs used to provide mobile telecommunication services, they qualify for CENVAT credit. Erection, commissioning and associated site services maintain a direct nexus with output services and qualify as input services. Later restrictions on personal-use outdoor-catering credit do not apply to earlier periods and do not extend to certain specified services. Mobile services supplied to SEZ subscribers remain eligible for SEZ exemption despite possible use outside the SEZ, supported by the overriding SEZ Act framework. Case-Laws Central Excise Wed, 09 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800065