Towers and Shelters are not Immovable Properties: Cenvat Credit allowed

Vodafone Mobile Services Limited Vs Commissioner Of Service Tax (Delhi High Court) Tribunal had denied CENVAT credit to the assessee on the premise that the towers erected result into an immovable property, which is erroneous and contrary to the judgment of the Supreme Court in the case of Solid and Correct Engineering (supra). The towers which are received in CKD condition, are assembled/ erected at the site subsequently giving rise to a structure that remains immovable till its use because of safety, stability and commercial reasons of use. The entitlement of CENVAT credit is to be determine...