SC UPHOLDS ADMISSIBILITY OF CENVAT CREDIT ON MOBILE TOWERS AND PREFABRICATED BUILDINGS
TheissuefordeterminationbeforetheDivisionBenchofSupremeCourtinvolvesMobileServiceProviders(MSPs)whoprovidesimcardstothesubscribersenablingthemtoenjoywirelesstelecommunicationservice.Forprovisionofthesaidtelecomservice,theMSPsarerequiredtosetupaninfrastructureconstitutingmobiletowers,BaseTransceiverSystem(BTS),networkequipment,prefabricatedbuildings(PFB)
