Held: The stand taken by the respondents, namely, of telecommunication towers being liable to be viewed as immovable property is rendered wholly untenable. As the Supreme Court held in Bharti Airtel, telecommunication towers would clearly not qualify the five fundamental precepts which define an immoveable property. It was found that they neither qualify the test of permanency nor can they be said to be “atta.....

Held - We have carefully considered the submissions made by both the sides and perused the record. We find that the Honorable Bombay High Court has decided that the assesse is not entitled for CENVAT credit on the goods in the question in the present case. However, thereafter the Honorable Delhi High Court in the case of M/s. Vodafone Mobile Services Limited held that the assesse are entitled for CENVAT credit on the same good.....

Held - The Delhi High Court in Vodafone Mobile Services had also examined whether the towers, shelters and accessories used by the appellant were immovable property and in this connection, after referring to the decision of the Bombay High Court in Bharti Airtel Ltd., on which reliance was placed by the Department, observed as follows:

"36. In the present case, the entire tower and shelter is fabricated in the factories of the re.....