TMI Blog2018 (7) TMI 1380X X X X Extracts X X X X X X X X Extracts X X X X ..... liable to be set aside only subject to the appellant also paying the interest involved in such delay - appeal disposed off. - Service Tax Appeal Nos. ST/54950/2014 & ST/50471/2015 –[DB] - ST/A/52336-52337/2018-CU[DB] - Dated:- 15-6-2018 - MR. V. PADMANABHAN, MEMBER (TECHNICAL) And MRS. RACHNA GUPTA, MEMBER (JUDICIAL) Present for the Appellant: Mr. Vineet Kumar Singh, DR Present for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In this connection, we heard Shri Vineet Kumar Singh, Ld. Advocate for the appellant and Shri R. K. Maji, Ld. DR. 2. The Ld. Advocate submitted that the issue of cenvat credit on tower materials stand decided on merit against the assessee. However, he submitted that the entire credit availed has since been reversed by the appellant and hence he requested that the penalties involved may be set a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e reproduced below: 2. Heard the parties, considering the facts that the issue is already decided by the Hon ble High Court of Bombay in the case of Bharti Airtel Ltd. vs. Commissioner reported at 2014 (35) S.T.R. 865 (Bombay) and the Larger Bench of this Tribunal in the case of Tower Vision India Pvt. Ltd. vs. Commissioner of Central Excise (ADJ.), reported at 2016 (42) S.T.R. 249 (Tri. LB), ..... X X X X Extracts X X X X X X X X Extracts X X X X
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