Whether ITC is eligible on goods and services used for erection of infrastructure to which fibre cables are connected ?
TRT-2026-168

Issue Favourable to Tax Payer ?:- yes

Held- It is observed that all goods are not eligible for credit and only those relatable to output services would be eligible for credit. Since the towers merely enabled the antennae to function, they did not enter the composition of the antenna themselves and could not be construed as components or parts thereof. Further, only telecom equipment like BTS transmitters which are used in providing telecom services alone would be liable to input c.....