TMI Blog2019 (4) TMI 1080X X X X Extracts X X X X X X X X Extracts X X X X ..... ion with intent to evade payment of service tax. We further note that there were conflicting decisions on the issue regarding admissibility of credit on tower and shelter material. There were also numerous proceedings initiated by the department against most of the telecommunication companies. Hence, there is no question of suppression with intent to avail irregular credit - the demand beyond the normal period of limitation is not sustainable, hence set aside. Demand alongwith interest and penalties are set aside as being time-barred - appeal allowed. - Appeal Nos. ST/166-167/2009 & ST/42/2011 - ORDER NO. FO/A/77224-77226/2018 - Dated:- 30-10-2018 - SHRI P. K. CHOUDHARY, MEMBER (JUDICIAL) AND SHRI V. PADMANABHAN, MEMBER (TECHNICAL) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... He submitted that appeals are pending before higher courts. 4. The Ld. Advocate on behalf of the appellants submitted the following details:- Appeal No. ST/166/2009 ST/167/2009 ST/42/2011 SCN date 28.08.2008 22.08.2008 30.07.2009 Period of dispute January 2005 to March 2008 April 2006 to March 2008 March 2005 to February 2008 CENVAT Credit demand Rs.14,93,15,569/- Rs.2,82,59,347/- Rs.2,59,64,803/- Demand time barred Rs.10,42,67, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ments on record and the various decisions relied upon. 7. We find that the issue that arises for consideration is with regard to availment of credit on tower and shelter material. We observe that the issue stands decided against the appellants by various decisions including the decision of the Hon ble High Court of Bombay in the case of Bharti Airtel Ltd. (Supra). The Tribunal in the case of Vodafone Essar South Ltd. Vs. Commissioner of Central Excise, Service Tax, Chennai, vide Final Order dated 22.01.2018, has followed the decision of Bharti Airtel ltd. (Supra) as well as the Larger Bench s decision on Tower Vision India Pvt. Ltd. (Supra) and held that the appellants are not eligible for such credit. However, the Tribunal, taking not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of interpretation of the statutes and also since the Tribunal has taken a consistent view that the extended period is not invokable, the penalties imposed by the impugned orders are also set aside. Therefore, the appeals are disposed of in the above terms by confirming the demand within the normal period of limitation alongwith interest and setting aside the demand beyond the normal period and the penalties imposed. The appeals are thus partly allowed. 10. Thus, following the decisions cited supra, we are of the opinion that extended period cannot be invoked and the penalties are unjustified. In view of the above, the appeal is allowed. Demand alongwith interest and penalties are set aside as being time-barred. 11. All the three ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
