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TMI Blog2020 (6) TMI 493X X X X Extracts X X X X X X X X Extracts X X X X ..... ucture - HELD THAT:- The issue has been settled by this Tribunal in the case of COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX-GURGAON VERSUS BHARTI INFRATEL LIMITED [ 2019 (2) TMI 1736 - CESTAT CHANDIGARH ] where it was held that assessee-appellant are entitled to avail cenvat credit on items, towers, shelter parts thereof being input used for providing output service. Credit allowed - appeal all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Limited vide Final Order No. A/60267-60269/2019 dt. 21.02.2019, wherein this Tribunal has observed as under:- "5. We have gone through the decision of the Hon'ble Delhi High Court in the case of Bharti Infratel Ltd. (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 towe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f BTS equipment, antennae and other items. Therefore, toweres form part of the active infrastructure and shelters are the accessories for placement of BTS and other items. (vii) Alternatively, towers are shelters qualify as "inputs" the test used for determining whether the capital goods are "used in the manufacture of goods" is the functional utility test- BTS is an integrated system and each c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edit. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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