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2017 (1) TMI 1283 - AT - Service TaxCENVAT credit - towers, towers parts, pre-fabricated buildings/shelters - whether the Appellant, a service provider of output service viz. Telecom service is eligible to avail CENVAT Credit on various inputs viz. tower and tower parts, pre-fabricated buildings/shelters? - Held that: - following the law laid down by the Hon'ble Bombay High Court in Bharati Airtel Ltd. case [2014 (9) TMI 38 - BOMBAY HIGH COURT] which is applicable to the facts and circumstance of the present case, we are of the opinion that the appellants are not eligible to avail and utilize CENVAT credit on towers, tower parts and pre-fabricated building/shelters. The demand notices are issued for normal period and since the issue involved is a pure question of interpretation of law, in our opinion, imposition of penalty is unwarranted and accordingly set aside - decided in favor of appellant.
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