2025-VIL-156-GAU-CE
  1. Home
  2. 2025-VIL-156-GAU-CE

CENTRAL EXCISE High Court Cases

Central Excise - CENVAT credit, mobile towers, prefabricated buildings, immovable property, inputs, capital goods - Appellant, a telecommunication service provider, was denied CENVAT credit on the excise duty paid for mobile towers, shelters and accessories used in providing telecom services, on the ground that these were immovable property and not eligible as capital goods or inputs under the CENVAT Credit Rules, 2004 - Whether the mobile towers, shelters and accessories used by the appellants for providing telecom services are immovable property and thus ineligible for CENVAT credit - HELD - The mobile towers and prefabricated buildings (PFBs) used by the telecom service provider are "goods" and not immovable property. The towers and PFBs, though not electrical equipment themselves, are essential and inseparable accessories for the functioning of the antenna and transmission of telecom signals. Therefore, they qualify as "capital goods" under the CENVAT Credit Rules – In Bharti Airtel Ltd. Vs. The Commissioner of Central Excise, Pune, the Supreme Court observed that without the towers and PFBs, proper telecom service cannot be provided, and hence they are "inputs" used for providing the output service of mobile telecommunication, eligible for CENVAT credit under Rule 2(k)(ii) of the CENVAT Credit Rules - the orders of the CESTAT is set aside holding that Bharti Airtel is entitled to claim CENVAT credit on the excise duty paid for the mobile towers, shelters and accessories used in providing telecom services – the assessee appeal is allowed
Download File

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Biweekly Tax Recap

By Dr. G. Gokul Kishore

Weekly Summary

VIL Video

Credit Notes ITC Reversal in IMS…
By Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?