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TMI Blog2024 (7) TMI 1403X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant Shri Debapriya Sue, Authorized Representative for the Respondent ORDER The short issue involved in the matter is whether the appellant is entitled to avail credit on tower and shelter in terms of Rule 2(k) of the CENVAT Credit Rules, 2004 and whether the appellant is entitled to avail credit on input service used for providing telecommunication services/passive infrastructure in terms ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th the structure permanently. (ii) The installation or assembly of towers and shelters on a foundation cannot be said to be "attached to earth" and can be moved without any damage. (iii) Fastening to earth is only to provide stability. (iv) Manufacture of the plant does not therefore constitute annexation and cannot be termed as immovable property. (v) The Hon'ble Tribunal failed to ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tennae. The pre-fabricated shelters are therefore inputs as per rule 2(K) of the Cenvat credit Rules. (viii) The eligibility to claim credit on inputs is to be determined at the time of receipt of goods in terms of Rule 4(1) of the Credit Rules. The definition of "inputs" does not contain any condition relating to emergence of immovable property to be ineligible for taking credit. (ix) Towers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the assessee appellants." The said order has been relied by this Tribunal in the case of Indus Towers Ltd. v. Commissioner of Central Excise & Service Tax, Delhi-V [2020 (6) TMI 493 - CESTAT, Chandigarh] (Final Order No. 61221/2019 dated 19.12.2019 in Service Tax Appeal No. 51211 of 2015) 4. Therefore, relying on the above said decisions, we set aside the impugned order and allow the CENVAT C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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