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CENVAT credit not available on Tower Parts & Prefabricated buildings

Written By Admin on Friday, 12 December 2014 | Friday, December 12, 2014

In case of M/s Bharti Airtel Ltd. vs The Commissioner of Central Excise, Pune III, Bombay High Court has rejected the appeal regarding availability of CENVAT Credit of duty paid on Tower Parts & Pre-fabricated buildings to a Cellular Mobile Service Provider.

It has been observed by the Bombay High Court that the appellant is a service provider and not a manufacturer of capital goods. The appellant can avail the credit of the duty paid only if the subjected items fall within the ambit of the definition of capital goods under Rule 2(a)(A) or inputs under Rule 2(k) of the Credit Rules. The Tower Parts & Pre-fabricated buildings are in the nature of immovable goods and are nonmarketable and non-excisable. Thus it was held that the subjected items were neither capital goods nor inputs and hence CENVAT credit of the duty paid thereon was not admissible to the appellants.

[Instruction No. - F. No. 267/60/2014-CX.8, Dated: November 11, 2014]
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