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Service Tax - Highlights / Catch Notes

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CENVAT Credit - denial on the ground that the subject goods ...


Court Overturns CENVAT Credit Denial; Towers and Shelters Not Classified as Immovable Property for Tax Purposes.

May 27, 2021

Case Laws     Service Tax     AT

CENVAT Credit - denial on the ground that the subject goods being attached to earth, are immovable in nature - whether the finding of the Tribunal that the towers, shelters and accessories used by the appellant for providing ‘business support services’ are immovable property is correct or not? - - The Commissioner committed an error in denying CENVAT credit to the appellant. - AT

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