TMI Blog2016 (4) TMI 549X X X X Extracts X X X X X X X X Extracts X X X X ..... redit 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 affixed with the tower and shelters, therefore, 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 immovab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r wherein input the cenvat credit on items namely 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 case of Vandana Global Ltd. Vs. CCE, Raipur 2010(253) ELT 440 (Tri. LB). 2. The Ld. Counsel for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tower Vision India Pvt. Ltd. - 2016-TIOL-539-CESTAT-DEL-LB has held that on tower and shelters, the assessee is not entitled to avail the cenvat credit as after fixtation, the tower and shelter becomes immovable property in the light of the decision Hon'ble High Court of Bombay in the case of Bharti Airtel Ltd. 5. Heard the parties and considered the fact that issue of availment on cenvat c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bile Services Ltd. on 03.03.2016 therefore, I hold that extended period of limitation is not invokable in the facts of this case, therefore, the demand pertaining to extended period of limitation are set aside. In view of the above following order is passed. A. Extended period of limitation is not invokable. Consequently, demand pertain to extended period of limitation are set aside and no pena ..... X X X X Extracts X X X X X X X X Extracts X X X X
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