2025 (7) TMI 147

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....ND MR. M.M. PARTHIBAN, MEMBER (TECHNICAL) Shri Aditya Jain, Chartered Accountant for the Appellant Ms. S. Varalakashmi, Authorized Representative for the Respondent ORDER Per: S.K. MOHANTY Heard both sides and examined the case records. 2. Briefly stated, the facts of the case are that during the disputed period, the appellants were engaged in erection/installation of Transmissio....

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.....10.2016, wherein the adjudged demands were confirmed on the appellants. Feeling aggrieved with the impugned orders, the appellants have preferred these appeals before the Tribunal. 3. The issue whether, the goods in question i.e., towers and shelters should be considered as 'capital goods', as per the definition provided in the CENVAT statue, we find that the same is no more res integra, in vi....

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....arly, in case of PFB, there is no damage to it, though damage may be caused to the wiring or cables connecting the various parts of the Base Transceiver System (BTS) or the Base Station Sub-System (BSS). 11.9.6 The tower which is affixed to the earth and thus appears to be immovable, can be dismantled from the existing site and reassembled without causing any change in its character. It c....

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....e consumers/subscribers. Same is the case with prefabricated buildings (PFB)". XXX XXX XXX XXX 11.11.12 We, therefore, agree with the conclusion arrived at by the Delhi High Court that towers and shelters (PFBs) support the BTS/antenna for effective transmission of mobile signals and thus enhance their efficiency and since these articles are components/accessories of BTS/antenna which ....