𝗖𝗲𝘀𝘁𝗮𝘁 𝗡𝗲𝘄 𝗗𝗲𝗹𝗵𝗶 𝗢𝗿𝗱𝗲𝗿: 𝗖𝗲𝗻𝘃𝗮𝘁 𝗖𝗿𝗲𝗱𝗶𝘁 𝗔𝗹𝗹𝗼𝘄𝗲𝗱 𝗼𝗻 𝗧𝗼𝘄𝗲𝗿𝘀 𝗮𝗻𝗱 𝗦𝗵𝗲𝗹𝘁𝗲𝗿𝘀 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: Goods used in the fabrication/erection of towers and shelters, even if attached to the earth, do not constitute immovable property. Therefore, Cenvat Credit is permissible. Appeal allowed.

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗔𝗽𝗽𝗲𝗹𝗹𝗮𝗻𝘁: Ms. ATC Telecom Infrastructure Private Limited 𝗜𝘀𝘀𝘂𝗲: Availment of Cenvat Credit on excise duty paid for inputs and capital goods used to establish passive telecom infrastructure.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal concluded that towers and shelters, though attached to the earth, are not immovable property. Relying on precedents, the Supreme Court's Sirpur Paper Mills ruling and the Delhi High Court's Vodafone Mobile Services judgment confirmed they qualify as "capital goods" under Cenvat Credit Rules, 2004.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: Ms. ATC Telecom Infrastructure Pvt. Ltd. Vs Commissioner, Service Tax, Delhi-II 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 21 February 2023 📜 This judgment reaffirms businesses' entitlement to claim Cenvat Credit on inputs and capital goods linked to their output services, even for infrastructure development.