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2017 (12) TMI 171 - AT - Service TaxCENVAT credit - capital goods/inputs - towers, shelters & prefabricated building etc - Revenue is of the view that the appellant has taken cenvat credit wrongly, as the said items are not covered within the definition of capital goods or inputs - extended period of limitation - Whether the appellant is entitled to avail cenvat credit of duty paid on towers material, shelters & pre-fabricated buildings etc. or not? - Held that: - As the Larger Bench of this Tribunal in the case of BSNL and others [2016 (3) TMI 165 - CESTAT NEW DELHI (LB)] has held that cenvat credit is not available on the above said items, as they have become immovable property and has affixed to the earth. Therefore, relying on the decision of the Larger Bench of this Tribunal, it is held that the appellant is not entitled to avail the cenvat credit on the items in question - credit not allowed. Extended period of limitation - penalty - Held that: - availment of cenvat credit was in the knowledge of the department as the appellant was filling their service tax returns in time and availment of cenvat credt was shown - if the issue of availment of cenvat credit was in dispute upto the level of this Tribunal, in that circumstances, the allegation of suppression or concealment of fact/mis-statement is not sustainable - extended period not invokable - penalty also set aside. Demand along with interest within period of limitation is confirmed - appeal allowed in part.
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