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2018 (7) TMI 1673 - AT - Service TaxCENVAT Credit - Input/Capital Goods - angles, channels, beams, falling under Chapter 72 and 73 of Central Excise Tariff Act and prefabricated buildings/shelters/PUF panels falling under Chapter Heading 9406 - whether the appellant would be entitled for availing CENVAT credit in respect of excise duty paid on purchase of towers and parts thereof, prefabricated buildings? - penalty. Held that:- There is no ambiguity in the use of words in the Rules. There is a clear-cut distinction between the inputs used and eligible for credit for a manufacturer vis-à-vis inputs used and eligible for a specific provider - the issue is squarely covered by the decision in the case of Vodafone Essar South Ltd. vs. Commissioner of Service Tax [2018 (4) TMI 226 - CESTAT BANGALORE], where it was 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. Penalty - Held that:- The appellants are government undertaking and the issue in the present appeals is in the nature of interpretation of eligibility of CENVAT credit or otherwise - Penalty set aside by invoking section 80. Appeal allowed in part.
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