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TMI Blog2019 (5) TMI 1988X X X X Extracts X X X X X X X X Extracts X X X X ..... roviding telecommunication services/passive infrastructure - 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] , wherein this Tribunal has held that The assessee-appellant are entitled to avail cenvat credit on items, towers, shelter parts thereof be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the parties and considered the submissions. 3. Considering the fact that the issue has been settled by this Tribunal in the case of M/s. Bharati Infratel 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of CCE, Ahmedabad vs. Solid Correct engineering Works, 2010 (252) ELT 481 (SC). (vi) Towers are constructed to form the active infrastructure for placement of 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acted at the site subsequently giving rise to structure that remains immovable till its 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 s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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