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M/s Vodafone Essar Digilink India Ltd. Versus Commissioner of Central Excise, Panchkula

2016 (4) TMI 549 - CESTAT CHANDIGARH

Availment of Cenvat credit - Towers and shelters - Held that:- by applying the decision of larger bench of this Tribunal in the case of M/s Tower Vision India Pvt. Ltd. [2016 (3) TMI 165 - CESTAT NEW DELHI (LB)], the appellant is not entitled to avai .....

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entitled to avail Cenvat credit - Held that:- this fact needs to be examined by the adjudicated authority whether the items in question are in nature of moveable or immovable, after their utilisation thereof. Therefore, remanded back to the adjudicat .....

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ar Mobile Services Ltd. on 03.03.2016 therefore, the extended period of limitation is not invokable and the demand pertaining to extended period of limitation are set aside. - Appeal disposed of - Appeal No. ST/57411/2013-(SM), ST/MISC/19/2016-ST - D .....

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towers and shelters and HDPE telecom duct etc. was denied to the appellant, on the premises that these items are structural items, therefore, the appellant is not entitled to avail the cenvat credit on these items in the light of the decision in the .....

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e case of Bharti Airtel Ltd. - 2014-TIOL-1452-HC-MUM-ST wherein it was held that on towers and shelters after installation become immovable property, therefore the assessee is not entitled to avail the cenvat credit. In that circumstances, it is pray .....

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rtel Ltd. (Supra). 3. The Ld. AR opposed the contention of the ld. Counsel and submits that the larger bench of this tribunal in the case of M/s Tower Vision India Pvt. Ltd. - 2016-TIOL-539-CESTAT-DEL-LB has held that on tower and shelters, the asses .....

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e fact that issue of availment on cenvat credit on tower and shelters is settled by the order of larger bench of this Tribunal in the case of M/s Tower Vision India Pvt. Ltd (Supra), therefore, on merits, the appellant is not entitled to avail the ce .....

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credit. This fact need to be examined by the adjudicated authority whether the items in question are in nature of moveable or immovable, after their utilisation thereof. Further, I find that as the issue of availment of cenvat credit on tower and she .....

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