Feedback   New User   Subscription   Demo   Login      
Tax Management India. Com TMI - Tax Management India. Com
Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles SMS News Highlights
        Home        
Extracts
Home List
← Previous Next →

Assistant Commissioner of central Goods And Service Tax, Division - VIII (VEJALPUR) Versus Vodafone Essar Gujarat Limited

2017 (10) TMI 82 - GUJARAT HIGH COURT

Penalty - input credit on parts used for construction of fixed and semifixed structures - Held that: - When the assessee bonafide carrying a belief which cannot be stated to be wholly untenable that cenvat credit on such inputs was available, claimed the same with full knowledge of the department, merely because eventually such credit was disallowed, would not give rise to penalty proceedings - appeal dismissed - decided against Revenue. - TAX APPEAL NO. 761 of 2017 - Dated:- 28-9-2017 - MR. AKI .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

y which ultimately the Tribunal deleted. The respondent assessee is engaged in providing cellular telephone services. For the relevant period, the assessee availed cenvat credit of the excise duty paid on inputs viz. angles, channels, beams etc. which were used in construction of towers and in tower materials, prefabricated buildings/shelters etc. The department disputed such stand of the assessee and had been issuing periodic demand notices contending that the towers, tower parts, prefabricated .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e stand of the department that the cenvat credit was not available to the assessee. The Tribunal was of the opinion that the issue is squarely covered by the judgment of Bombay High Court in case of Bharti Airtel. The decision in case of Mundra Ports & Special Economic Zone Ltd. (supra) referred by this Court involved different facts. With respect to penalty however, the Tribunal was of the opinion that being a disputable and pure question of law, the penalty was not justified and accordingl .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

y High Court in case of Bharti Airtel. Even then the assessee contends that the Gujarat High Court in case of Mundra Ports & Special Economic Zone Ltd. (supra) has taken a different view. We may record that the view taken by the Tribunal that the assessee is not entitled to cenvat credits on such inputs is challenged by some of the telecom companies and the Tax Appeals are admitted. 4. The question of penalty has to be viewed in such background. When the assessee bonafide carrying a belief w .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Discussion Forum
what is new what is new
 


Share:            

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version