4G mobile towers are movable in nature & eligible for CENVAT credit

Reliance Jio Infocomm Ltd. Vs Assistant Commissioner (CESTAT Mumbai) Department urged a new ground, which was not even part of the allegations contained in the show cause notice nor part of the findings of the Commissioner (Appeals), that the definition of input contains an exclusion clause which excludes from the ambit of inputs all goods “used for making structures for support of capital goods”. The contention, therefore, is that credit cannot be taken for towers. It is not possible to accept this contention. The telecom towers cannot be regarded as “goods used for making s...