2019 (4) TMI 1957 - HC - Service Tax

CENVAT Credit - inputs - capital goods - part or component or accessory of the capital goods - tower and shelter - entitlement to credit when tower/shelter is immovable property - HELD THAT - Stay of the order passed in Final Order by the Customs, Excise and Service Tax Appellate Tribunal.

Summary

The Karnataka High Court admitted an appeal regarding the classification of towers and shelters as capital goods or inputs under the Cenvat Credit Rules, 2004. The Court will consider whether the Tribunal's decision on these matters was correct and justified. The appellant seeks a stay on the order passed by the Customs, Excise and Service Tax Appellate Tribunal.