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2017 (2) TMI 385 - AT - Service TaxCENVAT Credit - inputs - angles, channels and beams etc., used to erect the towers and pre-fabricated buildings on which transmission equipments were installed - Held that: - the matter is already been decided against the appellant by Hon'ble High Court of Bombay in the case of Bharti Airtel Ltd., Vs CCE, Pune-III [2014 (9) TMI 38 - BOMBAY HIGH COURT], where on similar inputs, it was held that the subject items are neither capital goods u/r 2(a) nor inputs u/r 2(k) of the Credit Rules - the appellant-assessee will not be eligible to avail the cenvat credit on angles, channels and beams etc. used to erect the impugned towers. Imposition of penalty - Held that: - the issue is interpretational in nature. Concerning the eligibility of credit on the parts used in the towers, there has been sufficient confusion in the matter. It is also not disputed that there was more than one view in the matter - penalty set aside - extended period of limitation also set aside. Appeal disposed off - decided partly in favor of assessee.
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