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2018 (4) TMI 226 - AT - Service TaxCENVAT credit - inputs - tower / tower materials and prefabricated shelters - extended period of limitation - penalties - Held that: - various Benches of the Tribunal have held that the appellants are not entitled to take CENVAT credit on tower / tower materials and prefabricated buildings/shelters as capital goods as well as inputs - demand upheld. Extended period of limitation - penalties - Held that: - the issue in the present appeals was of an interpretation nature i.e. as to the eligibility of CENVAT credit or otherwise on the towers and building - the appellant could have entertained a bona fide belief - extended period of limitation and penalties not warranted. Demand upheld for the normal period - appeal allowed in part.
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