Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (3) TMI 190 - AT - Service TaxCENVAT credit - tower materials which are used for erecting telecommunication towers on various other accessories as part of the said towers - extended period of limitation - Held that: - the assessee/appellant is a public sector undertaking and have availed such credit under bonafide belief that the duty paid on such components and items used for erection of towers are eligible to them. It is an admitted fact that the credit on various items used in the telecommunication towers were subject matter of substantial dispute starting from the Original Authority upto High Courts - extended period of limitation cannot be sustained in the present proceedings - penalties also set aside. Demand upheld for normal period - appeal allowed in part.
|