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2014 (12) TMI 281 - AT - Service TaxWaiver of pre-deposit - Cenvat credit - Inputs used for providing Telecom service - Cenvat credit on (i) transmission towers and parts thereof; and (ii) prefabricated buildings/shelters - Bonafide belief of admissible credit - Held that:- The Circular was issued in the end of February, 2008. Prior to that date, there was correspondence between the department and the appellant. The department asked for particulars of the Cenvat credit availed on towers and parts thereof and also on prefabricated buildings. These particulars were furnished by the party. This happened in January, 2008. There is no material on record to show that the appellant pleaded bona fide belief in their correspondence with the department. As regards ST-3 returns, we agree with the learned counsel that the format of return requires only the amount of Cenvat credit availed by the assessee during the period of return and does not require item-wise break up. However, every return was accompanied by a declaration. The assessee has declared inter alia that they have correctly availed credit in accordance with the provisions of the Finance Act, 1994 and rules thereunder. We have already dealt with those rules and have found that the definition of “input” during the material period was plain and simple. Apparently, it was only after consulting the legal provisions that the assessee in their returns declared as above. This is another factor which contradicts the plea of bona fide belief. - Partial stay granted.
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