ITC of goods & services used in erection of infrastructure for leasing to Telecom operators

In re Vindhya Telelinks LTD (GST AAR Uttarakhand) Whether applicant is eligible for ITC of goods and services used for erection of infrastructure to which fibre cables are connected for leasing to Telecommunication operators? we observe that if the goods are movable from one place to another in the same position or liable to be dismantled and re-errected at the later place, if it is liable to be shifted and was dismantled or re-errected at a later place, it will be movable property. But if erected permanent without being shifted from place to place, then it would be treated as permenantely at...