Case Law Analysis
|Custom, Excise & Service Tax Tribunal
CENVAT Credit Eligible for Telecom Towers as 'Goods' Under Rule 2(k); Unutilized Credit Transferable on Centralized Registration Shift : CESTAT Chandigarh
CESTAT Chandigarh rules telecom towers qualify as 'goods' under CENVAT Credit Rules, enabling taxpayers to claim input credit. The tribunal also permits transfer of unutilized credit upon shifting to centralized registration, clarifying substantive rights for telecom infrastructure providers.