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2016 (4) TMI 549 - AT - Service TaxAvailment of Cenvat credit - Towers and shelters - Held that:- by applying the decision of larger bench of this Tribunal in the case of M/s Tower Vision India Pvt. Ltd. [2016 (3) TMI 165 - CESTAT NEW DELHI (LB)], the appellant is not entitled to avail the cenvat credit on towers and shelters. Availment of Cenvat credit - HDPE telecom duct etc. - Appellant contended that these items are not in the nature of immovable property after being affixed with the tower and shelters, therefore, entitled to avail Cenvat credit - Held that:- this fact needs to be examined by the adjudicated authority whether the items in question are in nature of moveable or immovable, after their utilisation thereof. Therefore, remanded back to the adjudicated authority. Demand of Service tax - Invokation of extended period of limitation - Held that:- as the issue of availment of Cenvat credit on tower and shelter was disputed and is settled by the larger bench in the case of M/s Vodafone Essar Mobile Services Ltd. on 03.03.2016 therefore, the extended period of limitation is not invokable and the demand pertaining to extended period of limitation are set aside. - Appeal disposed of
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