Mobile Towers Are Not Immovable Property, They Are Eligible For Input Tax Credit : Delhi High Court
- Case Name: Bharti Airtel Ltd. v. Commissioner, CGST Appeals-1, Delhi
- Judge(s): Justice Yashwant Varma, Justice Girish Kathpalia
- Advocate(s): Mr. V. Lakshmikumaran, Mr. Sujit Ghosh
The Delhi High Court, in Bharti Airtel Ltd. v. Commissioner, CGST Appeals-1, ruled telecom towers are movable property and eligible for Input Tax Credit (ITC) under GST.
Relying on Bharti Airtel Ltd. v. Commissioner of Central Excise, Pune and Vodafone Mobile Services Ltd., the court held that telecom towers, being relocatable without structural damage, do not meet the criteria of permanency.
It clarified that excluding telecom towers from "plant and machinery" does not classify them as immovable property, thus qualifying them as capital goods.
This judgment overturns ITC's denial of constructing telecom towers.
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