Topic

telecom infrastructure

2 articlesLatest March 2026
CENVAT Credit Eligible for Telecom Towers as 'Goods' Under Rule 2(k); Unutilized Credit Transferable on Centralized Registration Shift : CESTAT Chandigarh
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.

Section 16(3) Indian Telegraph Act | Acceptance of Partial Compensation Under Protest Does Not Bar Full Claim : HP HC
Case Law Analysis
|Himachal Pradesh High Court

Section 16(3) Indian Telegraph Act | Acceptance of Partial Compensation Under Protest Does Not Bar Full Claim : HP HC

The Himachal Pradesh High Court ruled that accepting partial compensation under protest does not waive the right to claim full compensation under Section 16(3) of the Indian Telegraph Act. The court upheld an award of Rs. 2,66,906 with 9% interest, emphasizing that factual findings by lower courts are binding unless perverse or jurisdictionally flawed. This sets a precedent for landowners seeking full compensation for damage to trees and crops due to telecom infrastructure.

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