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2019 (4) TMI 1080 - AT - Service TaxCENVAT Credit - Towers, tower materials and shelters which were used by the appellants for providing telecommunication service - HELD THAT:- The Tribunal in the case of VODAFONE ESSAR SOUTH LTD., AIRCEL CELLULAR LTD., DISHNET WIRELESS LTD. VERSUS CST CHENNAI , [2018 (1) TMI 1218 - CESTAT CHENNAI] held that the appellants are not eligible for such credit. Extended period of limitation - HELD THAT:- There is no evidence adduced by the Department to substantiate the claim of suppression with intent to evade payment of service tax. We further note that there were conflicting decisions on the issue regarding admissibility of credit on tower and shelter material. There were also numerous proceedings initiated by the department against most of the telecommunication companies. Hence, there is no question of suppression with intent to avail irregular credit - the demand beyond the normal period of limitation is not sustainable, hence set aside. Demand alongwith interest and penalties are set aside as being time-barred - appeal allowed.
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