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2018 (1) TMI 1218 - AT - Service TaxCENVAT credit - inputs / capital goods - structural items like MS angles etc. and also various capital goods which are all used for setting up of telecommunication towers in various places - Held that: - the matter is no more res integra as the Hon’ble Bombay High Court in Bharti Airtel Ltd. [2014 (9) TMI 38 - BOMBAY HIGH COURT] as well as Larger Bench decision in Tower Vision India Pvt. Ltd. [2016 (3) TMI 165 - CESTAT NEW DELHI (LB)] held that credit on such inputs / capital goods as claimed by the appellant are not available - credit not allowed. CENVAT credit - various input services - Erection and Construction service - Rent-a-cab service - Outdoor Catering service - Air Travel Agency service - Tour Operator service - Business Auxiliary Service - Authorized Service Station service - Subscription fees etc. - Held that: - the service of erecting of such tower is essentially an input service covered by the main means clause of the definition for input service that is used by a service provider for providing output service - reliance placed in the case of Bharat Sanchar Nigam Ltd. Versus Commissioner of C. Ex., Chandigarh-I [2016 (8) TMI 1284 - CESTAT, CHANDIGARH] - credit allowed. Rent-a-cab services - Outdoor catering services - Air Travel Agent services - tour operator service - denial of credit is not due to non-availability of documents - Held that: - we are not fully satisfied with the details on the basis and the purposes of such credit and accordingly we are in agreement with the lower authorities in denying them in the absence of any contrary evidence produced by the appellant to establish their eligibility for the same. Extended period of limitation - penalty - Held that: - Admittedly, the dispute is one involving legal interpretation and difference of opinion. In such circumstances, it is not tenable to invoke ingredients of Section 73 proviso for confirming the demand for extended period as well as imposing penalties. Appeal allowed in part.
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