9911796707
TMI Blog2018 (5) TMI 115X X X X Extracts X X X X X X X X Extracts X X X X ..... e For Respondent (s): Shri Jigar Shah, Advocate Per: Dr. D. M. Misra Heard both sides. 2. This is an appeal filed by the Revenue against Order-in-Original No. STC/02/Commr/AHD/2008 dated 10.03.2008 passed by Commissioner of Central Excise & Service Tax, Ahmedabad. 3. Briefly stated facts of the case are that the respondent are engaged in providing Telecommunication services, which is taxable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le 15(3) of CENVAT Credit Rules, 2004. Aggrieved by the said order, both Revenue as well as the assessee filed appeals before this forum. 4. Learned AR Shri J. Nagori for the Revenue submits that in the impugned order learned Commissioner though observed that towers and tower materials are eligible to credit as capital goods, however, he failed to consider that the appellant had availed the entir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the assessee has been remanded by this Tribunal. Regarding the plea taken by the Revenue, in the present appeal, the learned Advocate submitted that since there is no allegation in the show-cause notice that the interest is recoverable, therefore, such plea at this stage should not be entertained. On the issue of penalty, he submits that the penalty itself is not imposable in view of the judgm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earned AR for the Revenue that the demand notice was issued considering the credit availed on capital goods, therefore, the ground taken by the Revenue is not beyond the purview of show-cause notice. Thus, analyzing the facts and circumstances of the case, we are of the view that the respondents are liable to pay interest for taking the credit of 50% of credit in advance on the capital goods allow ..... X X X X Extracts X X X X X X X X Extracts X X X X
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