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2016 (4) TMI 549 - CESTAT CHANDIGARH

2016 (4) TMI 549 - CESTAT CHANDIGARH - TMI - 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 avail the cenvat credit on towers and shelters.

Availment of Cenvat credit - HDPE telecom duct etc. - Appellant contended that these items are not in the nature of immovable property after being aff .....

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larger bench in the case of M/s Vodafone Essar 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 - Dated:- 28-3-2016 - Ashok Jindal, Member (J) For the Petitioner : Ms Swati Gupta, Adv For the Respondent : Shri R K Mishra, AR ORDER Per Ashok Jindal The appellant is in appeal against the impugned order wh .....

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re the Hon'ble High Court of Bombay in the 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 prayed that the extended period of limitation is not invokable. It is also contended on behalf of the appellant that items except towers and shelters are moveable items therefore, cenvat credit cannot be denie .....

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