2014 (11) TMI 1235 - SCH - Service Tax

Cenvat Credit - capital goods or not - being tower parts, green shelter, printers and office chairs - immovable property - tower would qualify as part or component or accessory of the capital goods i.e. antenna or not - it was held by High Court that subject items are neither capital goods under Rule 2(a) nor inputs under Rule 2(k) of the Credit Rules and hence CENVAT credit of the duty paid thereon was not admissible to the appellants. HELD THAT - Issue Notice.