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2015 (11) TMI 1349 - AT - Service TaxCENVAT credit on steel items used for fabrication and erection of hoardings, central medians, bus shelters and unipoles which are erected for fixing advertising hoardings for the purposes of display of advertisements. - movable goods or not - Held that:- Even though photographs were produced on going through the photographs, it is difficult to come to a conclusion. Nevertheless it is quite clear that the issue is debatable and on this ground itself extended period could not have been invoked since two ways are possible. It was pointed out by the learned AR that Hon ble High Court of Bombay in the case of Bharti Airtel Ltd. Vs. CCE, Pune-III [2014 (9) TMI 38 - BOMBAY HIGH COURT] in somewhat similar circumstances has held that CENVAT credit would not be admissible - Therefore for the normal period, it has to be held that appellant is not eligible for the benefit of CENVAT credit. Since the issue is a debatable one and arguable one and in view of the fact that extended period has been held as not invokable, in my opinion, penalty cannot be imposed. In view of the above discussion, the demand for CENVAT credit within the normal period with interest is upheld and penalty and demand for the period beyond the normal period are set aside. - Decided partly in favour of assessee.
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