Misuse of CENVAT Credit on capital goods - availing of CENVAT Credit on towers and parts thereof such as angles, channels, Beam of steel etc., and prefabricated shelter/PUF panels by cellular phone service providers - reg.

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....t on towers and parts thereof such as angles, channels, Beam of steel etc., and prefabricated shelter/PUF panels by cellular phone service providers - reg. F.No.137/315/2007-CX.4 Government of India Ministry of Finance Department of Revenue Central Board of Excise & Customs Dated : February 26, 2008 Sub: Misuse of CENVAT Credit on capital goods - availing of CENVAT Credit o....

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....alled as excisable goods, being attached to earth, and are not chargeable to excise duty. The items such as angles, channels, beams, etc., are this inputs for civil structures and as such, are not used for providing taxable service. Therefore, it is the considered view of the Board that credit of duty paid on such items is not available to the telecom service providers. 3. In this regard, the u....