{"id":5645,"date":"2025-08-29T17:23:53","date_gmt":"2025-08-29T11:53:53","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=5645"},"modified":"2025-08-29T17:23:53","modified_gmt":"2025-08-29T11:53:53","slug":"sc-rules-telecom-towers-as-movable-itc-allowed","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/sc-rules-telecom-towers-as-movable-itc-allowed","title":{"rendered":"SC Rules Telecom Towers as Movable\u2014ITC Allowed"},"content":{"rendered":"<pre><span class=\"TextRun SCXW203322322 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW203322322 BCX0\" data-ccp-parastyle=\"Body-All Documents\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;f54e3151-7552-5563-bc14-dd1598e94375|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[469775450,&quot;Body-All Documents&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocuments&quot;,335572020,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777844,&quot;Book Antiqua&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,335559740,&quot;280&quot;,201341983,&quot;1&quot;,335559739,&quot;0&quot;,335551550,&quot;6&quot;,335551620,&quot;6&quot;,469777929,&quot;Body-All Documents Char&quot;,201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777843,&quot;Calibri&quot;,201341986,&quot;1&quot;,268442635,&quot;24&quot;]}\" data-ccp-parastyle-linked-defn=\"{&quot;ObjectId&quot;:&quot;d1cb5994-2cf1-5883-8af4-faa182bd9769|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777843,&quot;Calibri&quot;,469777844,&quot;Book Antiqua&quot;,201341986,&quot;1&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,268442635,&quot;24&quot;,469775450,&quot;Body-All Documents Char&quot;,201340122,&quot;1&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocumentsChar&quot;,335572020,&quot;1&quot;,134231262,&quot;true&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,469777929,&quot;Body-All Documents&quot;,469778324,&quot;Default Paragraph Font&quot;]}\">Case Details: <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/gst\/101010000000405460\/telecommunication-towers-rightly-held-movable-property-itc-admissible-as-section-175d-not-attracted-sc\">Commissioner, CGST Appeal-1, Delhi Versus Bharti Airtel Ltd.<\/a><\/span><a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/gst\/101010000000405460\/telecommunication-towers-rightly-held-movable-property-itc-admissible-as-section-175d-not-attracted-sc\"><span class=\"NormalTextRun SCXW203322322 BCX0\" data-ccp-parastyle=\"Body-All Documents\"> (2025) 33 Centax 302 (S.C.)<\/span><\/a><\/span><a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/gst\/101010000000405460\/telecommunication-towers-rightly-held-movable-property-itc-admissible-as-section-175d-not-attracted-sc\"><span class=\"EOP SCXW203322322 BCX0\" data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/a><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li><strong><span id=\"111170000000037834\">Pankaj Mithal<\/span><\/strong>\u00a0&amp;\u00a0<strong><span id=\"111170000000059580\">Prasanna B. Varale<\/span><\/strong>, JJ.<\/li>\n<li><strong>S\/Shri\u00a0<span id=\"111170000000033294\">N. Venkataraman<\/span><\/strong>, A.S.G.,\u00a0<strong><span id=\"111170000000044041\">Rupesh Kumar<\/span><\/strong>, Sr Adv., <strong><span id=\"111170000000099790\">Gurmeet Singh Makker<\/span><\/strong>, AOR,\u00a0<strong><span id=\"111170000000094163\">Padmesh Mishra<\/span>,<\/strong>\u00a0<strong><span id=\"111170000000104099\">Navanjay Mahapatra<\/span><\/strong> &amp;\u00a0 <span id=\"111170000000134954\"><strong>Pushpender Singh Nanda<\/strong><\/span>, Advs. for the Petitioner<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p><span class=\"TextRun SCXW248812439 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW248812439 BCX0\" data-ccp-parastyle=\"Body-All Documents\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;f54e3151-7552-5563-bc14-dd1598e94375|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[469775450,&quot;Body-All Documents&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocuments&quot;,335572020,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777844,&quot;Book Antiqua&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,335559740,&quot;280&quot;,201341983,&quot;1&quot;,335559739,&quot;0&quot;,335551550,&quot;6&quot;,335551620,&quot;6&quot;,469777929,&quot;Body-All Documents Char&quot;,201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777843,&quot;Calibri&quot;,201341986,&quot;1&quot;,268442635,&quot;24&quot;]}\" data-ccp-parastyle-linked-defn=\"{&quot;ObjectId&quot;:&quot;d1cb5994-2cf1-5883-8af4-faa182bd9769|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777843,&quot;Calibri&quot;,469777844,&quot;Book Antiqua&quot;,201341986,&quot;1&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,268442635,&quot;24&quot;,469775450,&quot;Body-All Documents Char&quot;,201340122,&quot;1&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocumentsChar&quot;,335572020,&quot;1&quot;,134231262,&quot;true&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,469777929,&quot;Body-All Documents&quot;,469778324,&quot;Default Paragraph Font&quot;]}\">The petitioner, a telecom operator, had availed input tax credit on telecommunication towers constructed on concrete bases. The jurisdictional officer under CGST disputed such availment on the ground that towers were immovable property, thereby attracting the restriction prescribed under section 17(5)(d)<\/span><span class=\"NormalTextRun SCXW248812439 BCX0\" data-ccp-parastyle=\"Body-All Documents\"> of the CGST Act<\/span><span class=\"NormalTextRun SCXW248812439 BCX0\" data-ccp-parastyle=\"Body-All Documents\">. The petitioner contended that telecommunication towers do not satisfy the test of permanency, as they are not attached to earth in the manner of immovable property, can be dismantled and relocated, and are not erected with any intent of conferring permanency. It was further submitted that the placement of towers on concrete bases was solely to withstand environmental conditions and did not render them immovable. Reliance was placed upon the judgment of the Supreme Court in <\/span><\/span><span class=\"TextRun SCXW248812439 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW248812439 BCX0\" data-ccp-parastyle=\"Body-All Documents\">Bharti Airtel Ltd. v. Commissioner of Central Excise 2025 (391) E.L.T. 3 \/ (2024) 24 Centax 266 (S.C.),<\/span><\/span><span class=\"TextRun SCXW248812439 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW248812439 BCX0\" data-ccp-parastyle=\"Body-All Documents\"> wherein it was conclusively held that telecommunication towers cannot be construed as immovable property. On this foundation, the petitioner argued that section 17(5)(d) was not applicable, and denial of input tax credit was unsustainable, and the matter was accordingly placed before the Supreme Court.<\/span><\/span><span class=\"EOP SCXW248812439 BCX0\" data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/p>\n<h2><em><span data-contrast=\"none\">Supreme <\/span>Court Held<\/em><\/h2>\n<p><span data-contrast=\"none\">The Supreme Court held that telecommunication towers cannot be regarded as immovable property as they neither meet the test of permanency nor can be said to be attached to earth in a manner contemplated under law. It observed that such towers are capable of being dismantled and moved, and their placement on concrete bases is only to counter natural forces, not to establish permanency. The Court further held that the mere exclusion of telecommunication towers from the phrase \u2018plant and machinery\u2019 under the statute cannot lead to the inference that the legislature considered them as immovable property. Applying the settled principles of construction, the Court affirmed that towers are movable property and would not fall within the ambit of section 17(5)(d). Consequently, input tax credit on telecommunication towers was held admissible, and denial thereof was unsustainable. The Court dismissed the special leave petitions under Article 136 of the Constitution, thereby upholding the legal position that towers are movable assets eligible for input tax credit, reinforcing clarity in the treatment of capital assets within the telecom sector.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/p>\n<h2><em>List of Cases Reviewed<\/em><\/h2>\n<ul>\n<li><span data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\"><a href=\"https:\/\/www.centaxonline.com\/search?searchData=%5B2025%5D%2029%20Centax%203%20(Delhi)%C2%A0%E2%80%94%C2%A0SLP%20Dismissed&amp;itemType=AP\"> Bharti Airtel Ltd. v. Commissioner<\/a> \u2014 [2024] 169 taxmann.com 390 (Delhi) \/[2025] 92 G.S.T.L. 467 (Delhi) \/[2025] 29 Centax 3 (Delhi)\u00a0\u2014\u00a0<b>SLP Dismissed<\/b> [Para 3]\u00a0<\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: Commissioner, CGST Appeal-1, Delhi Versus Bharti Airtel Ltd. (2025) 33&hellip;<\/p>\n","protected":false},"author":16,"featured_media":5673,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[37,60,189],"tags":[],"class_list":["post-5645","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst","category-news","category-gst-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>SC Rules Telecom Towers as Movable\u2014ITC Allowed<\/title>\n<meta name=\"description\" content=\"Supreme Court holds telecommunication towers as movable property; ITC admissible since Sec. 17(5)(d) restriction on immovable property not applicable.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.centaxonline.com\/blog\/sc-rules-telecom-towers-as-movable-itc-allowed\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"SC Rules Telecom Towers as Movable\u2014ITC Allowed\" \/>\n<meta property=\"og:description\" content=\"Supreme Court holds telecommunication towers as movable property; 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