Telecom Towers are “Goods,” Not Immovable Property: CESTAT

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Telecom Towers are “Goods,” Not Immovable Property: CESTAT

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Published on

17/03/2026

By Mariya Paliwala

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The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Chandigarh has ruled in favor of M/s Sistema Shyam Teleservices Ltd, setting aside multi-crore demands related to CENVAT credit. The decision addresses long-standing disputes regarding the classification of telecom infrastructure and the transfer of tax credits during corporate restructuring. The Tribunal, comprising of S. S. Garg…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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Telecom Towers are “Goods,” Not Immovable Property: CESTAT

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