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2017 (4) TMI 1131 - AT - Service TaxCENVAT credit - providing passive infrastructure - Entitlement of Cenvat credit of service tax and duty of excise - duty paid on input materials and also on Service Tax paid on charges for clearing the said materials from Customs - Renting of Immovable Property service - Held that: - the issue is no more res integra in view of the decision of larger Bench of the Tribunal in Tower Vision India Pvt.Ltd. [2016 (3) TMI 165 - CESTAT NEW DELHI (LB)], where it was held that appellants are paying service tax under the category of Business Auxiliary Services , or Business Support Services for providing passive infrastructure, the appellants are not entitled to take Cenvat credit on towers, pre-fabricated shelters parts thereof etc, it was also held that the appellant is not entitled to take Cenvat credit to the tune of ₹ 2,59,95,327/- on shelters/parts as capital goods wherein the supplier has paid Excise duty on these items by classifying under Chapter 85 of the CETA, 1985 - appeal dismissed - decided against appellant.
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