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2017 (6) TMI 578 - AT - Service TaxCENVAT credit - L.N. Tower - denial on the ground that these towers are neither input nor capital goods - Held that: - The matter was decided by the Larger Bench of this Tribunal in the year 2016 itself wherein the Larger Bench of this Tribunal decided that on LN Towers, the assessee is not entitle to take Cenvat Credit. Extended period of limitation - Held that: - As the issue itself is in dispute whether the assessee is entitle to take CENVAT Credit on Towers. In that circumstances, the extended period of limitation is not invokable. Appeal allowed - decided in favor of appellant.
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