Credit on Tower Materials and Prefabricated Buildings or Shelters admissible on the basis of permanency test.

Bharti Airtel Limited Vs The Commissioner of Central Excise, Customs & Service Tax (CESTAT Bangalore) Credit on Tower Materials and Prefabricated Buildings or Shelters admissible on the basis of permanency test Conclusion: In present facts of the case, the Hon’ble Tribunal provided relief to the Appellant by allowing the CENVAT credit on tower materials and prefabricated buildings or shelters by relying on the Judgment of Vodafone pronounced by Hon’ble Delhi High Court, which have relied on the Judgment of Solid and Correct Engineering Works which laid down the permanency test....