The HC held that telecommunication towers cannot be construed as ...

Telecom towers not immovable property, ineligible for ITC under CGST Act: HC.

December 19, 2024

Case Laws GST HC

The HC held that telecommunication towers cannot be construed as immovable property falling within the ambit of Section 17(5)(d) of the CGST Act, rendering them ineligible for input tax credit. Relying on the SC's decision in Bharti Airtel, the HC observed that telecommunication towers are movable equipment used in telecommunications, lacking the essential characteristics of immovable property. Section 17(5) specifically excludes telecommunication towers from the definition of "plant and machinery," indicating the statute does not envisage them as immovable property. Consequently, the denial of input tax credit on telecommunication towers by the respondents was held unsustainable, and the appeal was allowed.

View Source

← Previous Next →

The HC held that telecommunication towers cannot be construed as ...

Telecom towers not immovable property, ineligible for ITC under CGST Act: HC.

December 19, 2024

Case Laws GST HC

You may also like:

The case pertains to the admissibility of Input Tax Credit (ITC) on the 'Rotary Parking System' falling under HSN code 8428 and the blocking of credit u/s 17(5) of the...

CENVAT Credit - input service - amount paid to the broker / property consultant for purchasing the immovable property to be used for providing output service of renting...

Exemption on property tax paid on immovable property - Notification

Assessee utilized long-term capital gain from sale of immovable property for purchase of new residential property within permissible time period. Purchase consideration...

The Appellate Authority for Advance Ruling in Gujarat addressed the issue of Input Tax Credit (ITC) admissibility for air conditioning, cooling, and ventilation systems...

Input tax credit (ITC) or not - The interpretation of Sec 17(5)(c) wherein works contract services are excluded from claiming ITC will include all activities enumerated...

The appellant, a telecom service provider, was disallowed CENVAT credit on services related to procurement, transportation, and filling of diesel for DG sets at cell...

Input Tax Credit - Paver Blocks laid on the land - immovable or movable property? - The flexibility to re-use does not mean that blocks will be removed and re-erected...

Input tax credit of GST paid - construction of commercial immovable property - the applicant has himself built the immovable property for which he has received various...

Input Tax Credit - inputs are consumed in the construction of an immovable property outside MAFFFL's licensed premises - The sole issue involved in the present case is...

Cenvat Credit - tower parts, green shelter, printers and office chairs - immovable property - the items being neither capital goods not inputs not accessory of antenna,...

Attachment of immovable property - recovery of service tax was not done - the personal property of a sole proprietor or partners shall not be attached, and personal...

The Authority for Advance Ruling, Tamil Nadu addressed the issue of Input Tax Credit (ITC) for a Rotary parking system. The ruling clarified that the car parking system,...

Mobile service providers (MSPs) can claim CENVAT credit on excise duties paid on mobile towers and prefabricated buildings (PFBs) used for providing output services....

Levy of service tax - Life Insurance Service - Renting of Immovable Property Service or not - On the taxability of life insurance service, the Tribunal determined that...

Quick Updates: