TMI BlogCENVAT Credit Denied for Prefabricated Buildings in Telecom; Considered Immovable Property When Affixed.CENVAT credit - prefabricated, buildings/shelters for telecommunication services - cenvat credit is not available on the above said items, as they have become immovable property and get affixed to the earth - demand upheld ..... X X X X Extracts X X X X X X X X Extracts X X X X
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