Service tax – Cestat New Delhi: Cenvat credit available to Vodafone on Towers, Tower material and shelters - Towers and shelters are not per se immovable property, as they cannot be said to be “attached to the earth” - Towers and shelters plainly act as components/ parts and as accessory to the equipment and would be covered under the definition of “capital goods”: Appeal allowed. [Order Attached dated 23 September 2022]

28-Sep-2022 20:28:38