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TMI Blog2024 (7) TMI 1403X X X X Extracts X X X X X X X X Extracts X X X X ..... munication services/passive infrastructure in terms of Rule 2(l) of the CENVAT Credit Rules, 2004 or not - 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 observed ' the assessee-appellant are entitled to avail cenvat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the CENVAT Credit Rules, 2004 or not? 2. Heard the parties and considered their submissions. 3. We find 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 Infra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stablished in the case 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 sheiters are the accessories for placement of BTS and other items. (vii) Alternatively, towers are shelters qualify ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eracted 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 sta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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