Telecom Towers & Pre-fabricated Buildings Qualify as Capital Goods for ITC: Rajasthan HC

Commissioner of Central Goods And Service Tax Vs Bharti Hexacom Limited (Rajasthan High Court) The Rajasthan High Court dismissed an appeal by the Commissioner of Central Goods and Service Tax against Bharti Hexacom Limited, affirming that telecom towers and related materials qualify as capital goods for the purpose of availing CENVAT/GST input tax credit. The dispute originated from the respondent company’s claim of CENVAT credit on excise duty paid for mobile towers and tower materials during the period of September 1, 2004, to March 1, 2006. The adjudicating officer had raised a deman...