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2018 (2) TMI 929 - AT - Service TaxCENVAT credit - angles, channels and beams etc., used to erect the towers and pre-fabricated buildings on which transmission equipments were installed - Held that: - identical issue has been decided by this Bench in M/s. Bharat Sanchar Nigam Ltd., Versus CCE, C & ST, Hyderabad-III [2017 (2) TMI 439 - CESTAT HYDERABAD], wherein the Bench on merits held against BSNL, holding that Cenvat Credit is not to be allowed on the angles, channels and beams etc., Which are used for fabrications of transmission towers it also held that demand beyond the period of limitation from the date of Show Cause Notice, is unsustainable and penalties are not warranted - demand within the limitation period from the date of issuance of Show Cause Notice is upheld with interest and penalties are set aside - appeal disposed off.
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