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2017 (6) TMI 375 - AT - Service TaxCENVAT credit - excise duty paid on various items used in or as towers and shelters - denial on the ground that these items are not capital goods or inputs - Held that: - the issue of admissibility of CENVAT Credit has been decided against the assessee by the Larger Bench - the demand for the extended period and penalties have been set aside - matter remanded to the Commissioner only for quantification of demand - appeal allowed by way of remand.
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