"...telecom towers in the present case are not immoveable property, and since immovability of such towers was the only ground for rejection of the refund claim, it has to be held that all such items on which CENVAT credit was taken as 'inputs' are eligible for credit as inputs," the CESTAT order said.
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Thursday, April 21, 2022
CESTAT nod for Rs 253-crore Central VAT credit to Jio
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