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2018 (1) TMI 1361 - AT - Service TaxCENVAT Credit - inputs/capital goods - towers, tower materials, shelters and prefabricated building - Held that:- The Larger Bench of this Tribunal in the case of Tower Vision India Pvt. Limited vs. CCE (Adj.), Delhi [2016 (3) TMI 165 - CESTAT NEW DELHI (LB)] has held that the assessee is not entitled to avail Cenvat credit on towers, shelters, prefabricated structures or tower materials - Credit not allowed. Penalty - Held that:- The issue whether the appellant is entitled to avail Cenvat credit or not was in dispute and there were divergent views, in that circumstance, no penalty is imposable on the appellant - penalty set aside. Appeal allowed in part.
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