TMI Blog2017 (6) TMI 578X X X X Extracts X X X X X X X X Extracts X X X X ..... le to take Cenvat Credit. Extended period of limitation - Held that: - As the issue itself is in dispute whether the assessee is entitle to take CENVAT Credit on Towers. In that circumstances, the extended period of limitation is not invokable. Appeal allowed - decided in favor of appellant. - ST/368/2012 - FINAL ORDER NO. 60845/2017 - Dated:- 3-5-2017 - Mr. Ashok Jindal, Member (Judicia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tation is invokable or not? 4. I find that the issue whether the assessee is entitle to avail the Cenvat Credit on L.N. Towers is still and dispute and the matter is pending before Hon ble Apex Court in the case of Bharti Airtel Ltd. Vs. CCE, Pune-III - 2014 (35) STR 865 (Bom.) Tower Vision India Pvt. Ltd. Vs. CCE (Adj.), Delhi - 2016 (42) STR 249 (Tri.-LB). The matter was decided by the La ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is still in doubt and show cause notice has been issued by invoking extended period of limitation. Therefore, I hold that the show cause notice is barred by limitation, accordingly no demand is sustainable against the appellant. 6. In these terms, the impugned order is set aside and the appeal is allowed with consequential relief if any. (Dictated and pronounced in the open court) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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