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2023 (2) TMI 734 - HC - Service TaxExtended period of limitation - Cenvat Credit - telecom towers erected at site and affixed to earth - inputs or not - goods used in the erection of Tower - prefabricated buildings shelters, PUF Panels - HELD THAT:- The impugned decision of the tribunal was a common order involving several telecom companies including the Respondent herein as well as Reliance Communication Limited, in respect of whom this Court dismissed the appeal in THE COMMISSIONER OF SERVICE TAX MUMBAI VERSUS M/S. RELIANCE COMMUNICATION LTD [2018 (4) TMI 1941 - BOMBAY HIGH COURT] - The issue involved in the group of appeals filed before the CESTAT was with regard to denial of cenvat credit to the telecom communication companies on the ground that cenvat credit availed on towers used to rendering telecommunication service is ineligible to cenvat credit as they are immovable goods. On this issue, the tribunal sustained the demand of Revenue partially. The demand for duty and interest within the limitation period was sustained. Demand of ineligible cenvat credit issued beyond the period of limitation was dropped considering that the issue was a debatable issue. This Court having already rendered its decision on the Tribunal order impugned herein, we are not persuaded to take any other view. The affidavit filed on behalf of the Revenue does not elicit any distinguishing feature. Learned Counsel for the Revenue has also not brought any material on record to demonstrate that the decision dated 2nd April 2018 in CEXA 6 of 2017 has been a subject matter of any further challenge. Learned counsel for the Appellant-Revenue has not been able to demonstrate any material difference or distinguishing feature in the facts of this case - There being neither any perversity nor any error on the face of the record, the appeal does not raise any substantial question of law - Appeal dismissed.
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