{"version":"1.0","provider_name":"Taxmann Blog","provider_url":"https:\/\/www.taxmann.com\/post","author_name":"Taxmann","author_url":"https:\/\/www.taxmann.com\/post\/author\/ruchi","title":"[Opinion] Movable or Immovable | ITC Eligibility Dilemma","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"N4K5NxVJDo\"><a href=\"https:\/\/www.taxmann.com\/post\/blog\/opinion-movable-or-immovable-itc-eligibility-dilemma\">[Opinion] Movable or Immovable | ITC Eligibility Dilemma<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/www.taxmann.com\/post\/blog\/opinion-movable-or-immovable-itc-eligibility-dilemma\/embed#?secret=N4K5NxVJDo\" width=\"600\" height=\"338\" title=\"&#8220;[Opinion] Movable or Immovable | ITC Eligibility Dilemma&#8221; &#8212; Taxmann Blog\" data-secret=\"N4K5NxVJDo\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n<\/script>\n","thumbnail_url":"https:\/\/www.taxmann.com\/post\/wp-content\/uploads\/2024\/12\/4.-Movable-or-Immovable-ITC-eligibility-dilemma.jpg","thumbnail_width":600,"thumbnail_height":352,"description":"The Supreme Court ruled that telecom towers and prefabricated buildings are movable properties, eligible for CENVAT credit, emphasizing functionality over permanence, which could influence ITC eligibility under GST and prompt reassessment of credit restrictions on active, business-critical structures."}