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CENVAT Credit Granted: Towers Deemed 'Capital Goods' in Business Support Services Dispute Over Movable vs. Immovable Property.
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....Denial of CENVAT credit - credit availed and utilized on inputs and capital goods used for setting up of passive infrastructure for provision of Business Support Services [BSS] - whether towers are movable property or immovable property? - the appellant was entitled to take CENVAT credit since the items in dispute are ‘capital goods’. - AT....