Feedback   New User   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 →

BSNL Versus CCE, C & ST Hyderabad-II And Vice-Versa

2018 (2) TMI 929 - CESTAT HYDERABAD

CENVAT credit - angles, channels and beams etc., used to erect the towers and pre-fabricated buildings on which transmission equipments were installed - Held that: - identical issue has been decided by this Bench in M/s. Bharat Sanchar Nigam Ltd., Versus CCE, C & ST, Hyderabad-III [2017 (2) TMI 439 - CESTAT HYDERABAD], wherein the Bench on merits held against BSNL, holding that Cenvat Credit is not to be allowed on the angles, channels and beams etc., Which are used for fabrications of transmiss .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ical) Sh. K. Nagaraj Rao, Mr. V.A.A Ravi Kumar, Advocates for the Appellant Sh. Mr. Arun Kumar, Dept. Commissioner (AR) for the Respondent ORDER [ Order per: M. V. Ravindran ] These 3 appeals are disposed of by a common order. This order disposes of the following appeals Sl. No Appeal No Appellants vs Respondents Period Order No / Date 1. ST/925/2009 Bharat Sanchar Nigam Limited V/s Hyderabad II February 2003-February 2008 38/2009-ST dt. 29.09.2009 2. ST/30386/2017 Bharat Sanchar Nigam Limited V .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

etc., used to erect the towers and pre-fabricated buildings on which transmission equipments were installed is decided by this Bench by Final Order No. A/31528, 31532/2016 dated 10/11/2006 and produced a copy of the same however it is submission that in appeal No. ST/925/2009, Show Cause Notice dated 21.04.2009 is demanding the in eligible Cenvat Credit by invoking extended period. He would submit that in Final Order dated 10.11.2016 the Bench set aside the demand of Cenvat Credit beyond the pe .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

T 305 (SC)]. will cover the issue in their favour. 4. Ld. Departmental Representative on the other hand after reading the finding of lower authority submits appellant being in the organized sector was aware that he is not eligible to avail Cenvat Credit on angles, channels and beams etc., which are used for fabricating transmission towers. Hence the Show Cause Notice invoking extend period were correct and lower authorities confirmed the demands correctly. As regards the revenue appeal filed by .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

nder. 5.1. As regards appeal No.ST/925/2009, we find that the identical issue has been decided by this Bench in Final Order dated 10.11.2016, wherein the Bench on merits held against BSNL, holding that Cenvat Credit is not to be allowed on the angles, channels and beams etc., Which are used for fabrications of transmission towers it also held that demand beyond the period of limitation from the date of Show Cause Notice, is unsustainable and penalties are not warranted. We reproduce the said fin .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

g under Chapter Heading 73.08 and not capital goods: that towers fabricated out of these goods cannot be transported without dismantling them and hence are immovable and therefore not eligible for credit as capital goods. We find that the matter is already been decided against the appellant by Hon ble High Court of Bombay in the following cases: i) Bharati Airtel Ltd., Vs CCE, Pune-III [2014 (35) STR 865 (Bomb)] ii) Vodafone India Ltd., Vs CCE, Mumbai-II [2015-TIOL-2098-HC-MUM-ST] We also find t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

pretational in nature, the appellant cannot be saddled with penalty. In regard to issue concerning the eligibility of credit on the parts used in the towers, there has been sufficient confusion in the matter. It is also not disputed that there was more than one view in the matter and hence following the ratio laid down by Hon ble Apex Courts in the judgment in Continental Foundation Jt. Venture case [2007 (216) ELT 177 (SC)] and also following the view taken by Co-ordinate Bench in M/s Tata Tele .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ppellant under Rule 15 (4) of the CENVAT Credit Rules, 2004 read with section 78 of the Finance Act, 1994 is also set aside. Appeal disposed of on above terms with consequential reliefs, if any. 5.2 Accordingly, appeal No.ST/925/2009 is disposed of by holding that demand within the limitation period from the date of issuance of Show Cause Notice is upheld with interest and penalties are set aside and demanded beyond the period of limitation is set aside. 5.3. As regards appeal No.ST/30386/2017, .....

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