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2017 (10) TMI 445 - AT - Service TaxCENVAT credit - inputs/capital goods - towers, shelters & prefabricated building etc. - Revenue is of the view that the appellants have taken cenvat credit wrongly, as the said items are not covered within the definition of capital goods or inputs - Whether the appellant is entitled to avail cenvat credit of duty paid on towers material, shelters & pre-fabricated buildings etc. or not? - Held that: - As the Larger Bench of this Tribunal in the case of BSNL 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 has affixed to the earth - the appellant is not entitled to avail the cenvat credit on the items in question. Whether in the facts and circumstances of the case, the extended period of limitation is invocable or not? - Whether the penalty is imposable on the appellant or not? - Held that: - on merits, if the issue of availment of cenvat credit was in dispute upto the level of this Tribunal, in that circumstances, the allegation of suppression or concealment on fact/mis-statement is not sustainable - the extended period of limitation is not invocable, therefore, the demands pertaining to the extended period of limitation are set aside - penalties also set aside. Appeal allowed in part.
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