2018 (10) TMI 2041 - HC - Central Excise

Availment of CENVAT Credit - duty paid on towers (in CKD/SKD form), parts of towers, shelters / prefabricated buildings purchased by them and used for providing output service - HELD THAT - The controversy raised in these Appeals and the questions of law are covered by our judgment in the case of VODAFONE INDIA LTD. VERSUS THE COMMISSIONER OF CENTRAL EXCISE, MUMBAI II 2015 (9) TMI 583 - BOMBAY HIGH COURT where it was held that 'Goods are neither capital goods' as defined in rule 2(a)(A) of the CENVAT Credit Rules, 2004 and nor do they fall within the definition of input' as defined in rule 2(k) thereof. This Court has further held that in any event the towers and parts thereof are in the nature of immovable property and are non-marketable and non-excisable and therefore, they cannot be classified as inputs' so as to fall within the definition of rule 2(k) of the CENVAT Credit Rules, 2004.' In view thereof each of these Appeals of the Assessee are dismissed, but without any order as to costs.

Summary

The Bombay High Court, with judges S.C. Dharmadhikari and B.P. Colabawalla, dismissed the appeals of the Assessee, citing a previous judgment in the case of M/s. Vodafone India Limited vs. Commissioner of Central Excise, Mumbai-II. No costs were awarded. (TMI citation)