9911796707
TMI Blog2019 (11) TMI 1162X X X X Extracts X X X X X X X X Extracts X X X X ..... Chandigarh [2016 (8) TMI 1284 - CESTAT, CHANDIGARH] , this Tribunal has allowed the credit for the services used for erection and installation telcom towers wherein this Tribunal has observed that Since the disputed services have been used by the appellant for erection of the telecom towers, which is used for providing the taxable output service, in my opinion, it will not be appropriate to deny the Cenvat benefit - credit of input services used for erection of towers to the appellants allowed. Appeal allowed - decided in favor of appellant. - Appeal No. ST/55383/2013, ST/55947/2013-CU-DB - Final Order No.60770-60771/2019 - Dated:- 3-9-2019 - HON BLE MR. ASHOK JINDAL, MEMBER (JUDICIAL) AND HON BLE MR. C L MAHAR, MEMBER (TECHNI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... td. (supra) wherein the Hon ble High Court allowed the cenvat credit in respect of towers, shelter parts thereof has observed as under:- (i) The Revenue did not dispute that the towers and shelters are merely bolted or fastened. The foundation is necessary only to make a wobble free operation (stability) of the equipment and there is no assimilation of the machine with the structure permanently. (ii) The installation or assembly of towers and shelters on a foundation cannot be said to be attached to earth and can be moved without any damage. (iii) Fastening to earth is only to provide stability (iv) Manufacture of the plant does not therefore constitute annexation and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use for safety, stability and commercial reasons cannot be disentitled for credit. The fact that goods are later on fastened to earth cannot make them non-excisable. (x) Further that, in any case, immovability cannot determine eligibility to avail credit. Emergence of immovable property in the intermediate stage also cannot disentitle the Assessee-Appellant s eligibility to avail credit. Therefore, we hold that the assessee-appellant are entitled to avail cenvat credit on items, towers, shelter parts thereof being input used for providing output service. In these circumstances, we dismiss the appeal filed by the Revenue and allow the appeals filed by the assessee-appellants. 4. Therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X
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