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2015 (9) TMI 583 - HC - Service TaxAvailment of CENVAT Credit - duty paid on towers (in CKD/SKD form), parts of towers, shelters / prefabricated buildings purchased by them and used for providing output service - Held that:- Goods are neither ‘capital goods' as defined in rule 2(a)(A) of the CENVAT Credit Rules, 2004 and nor do they fall within the definition of ‘input' as defined in rule 2(k) thereof. This Court has further held that in any event the towers and parts thereof are in the nature of immovable property and are non-marketable and non-excisable and therefore, they cannot be classified as ‘inputs' so as to fall within the definition of rule 2(k) of the CENVAT Credit Rules, 2004. - Bharti Airtel's case decision [2014 (9) TMI 38 - BOMBAY HIGH COURT] squarely applies to the case of the Appellant - no substantial questions of law that need to be answered - Decided against assessee.
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