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2016 (9) TMI 141 - AT - Service TaxRectification of mistake – maintainability – CENVAT credit – business auxiliary services – towers – BTS cabins – inputs – Passive Telecom Infrastructure – Held that: - once at the end of the ‘Supplier’ the Towers / BTS Cabins are assessed to Central Excise Duty by considering them as ‘excisable goods’ and the assessed Central Excise Duty has been collected, it is not open for the Central Excise authority at the end of the ‘recipient’ to question whether the goods are dutiable and excisable, for the purpose of denying cenvat credit of such duty collected by the department. Any subsequent determination of the issue as to whether or not such duty paid goods were ‘excisable’ or ‘dutiable’ can only be decided at the end of the ‘Supplier’ unit where the initial assessment had taken place and the Central Excise Duty was levied, assessed and collected. In this application for rectification of mistake there is no scope and jurisdiction to sit in appeal over the Final Order – rectification of mistake allowed – decided in favor of appellant.
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