Towers, shelter and parts thereof are eligible for CENVAT Credit under capital goods

ATC Telecom Infrastructure Private Limited Vs Commissioner (CESTAT Delhi) CESTAT Delhi held that towers, shelter and parts thereof are ‘capital goods’ accordingly entitled to avail Cenvat Credit under ‘Capital Goods’. Facts- The appellant is engaged in setting up of passive infrastructure and provision of such passive infrastructure to various telecom companies. For this purpose, the appellant entered into ‘Passive Infrastructure Sharing Agreement’ with various telecom operators for setting up towers, shelter, diesel generator sets, air conditioner and electrical works, DC powe...