Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (1) TMI 1304 - CESTAT HYDERABADCENVAT Credit - capital goods - angles, beams, channels etc., which are used to install the towers and the pre-fabricated buildings and panels which are used in connection with providing of output services - input services - telephoning services - input services which were required for installing and erection of such towers and pre-fabricated buildings - period involved is 2004-05 to 2007-08 - time limitation - Held that:- This entire case can be disposed of on the question of limitation only. During the relevant period, different views were expressed by the adjudicating authority as well as the Tribunal, the appellant could have entertained a bonafide belief as to eligibility to avail CENVAT Credit on angles, channels and beams and pre fabricated buildings as also various input services - impugned order is set aside only on the ground of limitation - appeal allowed - decided in favor of appellant.
|