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2017 (9) TMI 157 - AT - Service TaxCENVAT credit - prefabricated, buildings/shelters for telecommunication services - Held that: - the Larger Bench of this Tribunal in the case of Tower Vision India Pvt.Ltd. and others [2016 (3) TMI 165 - CESTAT NEW DELHI (LB)] has held that cenvat credit is not available on the above said items, as they have become immovable property and get affixed to the earth - the appellant is not entitled to avail the cenvat credit on the items in question - demand upheld. Extended period of limitation - penalty - Held that: - the issue of Cenvat Credit in respect of telecom towers, PFB and parts thereof was debatable and could not have been said to be free from doubt during the relevant period and substantial question of law was the subject matter before the Division Bench of the Tribunal as well as Larger Bench and earlier Hon’ble High Court of Bombay. In these circumstances, the extended period of limitation could not apply, especially when both the members of referral bench had held that the extended period was not invokable - penalty is also not imposable - extended period of limitation and penalty not imposable. Demands within period of limitation along with interest are upheld - extended period not imposed - Penalties imposed are set aside - appeal allowed - decided partly in favor of appellant.
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