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2018 (6) TMI 747 - AT - Service TaxCENVAT credit - tower and tower materials, which were used by the appellant for providing telecommunication service - time limitation - Held that:- The issue was considered by the Larger Bench of the Tribunal in the case of Tower Vision India Pvt. Ltd [2016 (3) TMI 165 - CESTAT NEW DELHI (LB)], in which it was held that as the the provision of towers and shelters as infrastructure used in the rendition of an output service is common to both passive and active infrastructure providers, whether of "BAS" or "BSS" in one case and "telecom service" in the other, the towers and shelters and parts are decided to be immovable property - credit not allowed. Time Limitation - Held that:- whether the demand for recovery of Cenvat Credit availed on such inadmissible Cenvat Credit is barred by limitation or otherwise? - Held that:- During the relevant period the dispute was the subject matter of various contrary decisions which ultimately led the matter to be referred to the Larger Bench - demand beyond the normal period of limitation will be hit by bar of limitation. Since the entire demand falls outside the scope of normal period of limitation, the impugned order is set aside. Appeal allowed - decided in favor of appellant.
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