TMI Blog2019 (5) TMI 1698X X X X Extracts X X X X X X X X Extracts X X X X ..... IGARH] where it was held that The assessee-appellant are entitled to avail cenvat credit on items, towers, shelter parts thereof being input used for providing output service. The credit availed by the appellant is allowed - appeal allowed - decided in favor of appellant. - Appeal No. ST/52382/2015, ST/42/2016, ST/43/2015 -Cus-(DB) - FINAL ORDER NO.60592-60594/2019 - Dated:- 22-5-2019 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by this Tribunal in their own case vide Final Order No.A/60267-60269/2019 dt.21.2.2019 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 Infratel Ltd. (supra) wherein the Hon ble High Court allowed the cenvat credit in respect of towers, shelter parts thereof has observed as unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing 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 shelters are the accessories for placement of BTS and other items. (vii) Alternatively, towers are shelters qualify as inputs the test used for determ ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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