Tribunal rules on cenvat credit for towers & shelters, deeming them immovable property.

The tribunal ruled against the appellant's claim for cenvat credit on towers and shelters, considering them immovable property after installation. The matter of classification of items as movable or immovable for cenvat credit eligibility was remanded back for further examination, with the extended period of limitation deemed inapplicable. The demand related to the extended period of limitation was set aside, no penalty was imposed, and the appellant was not allowed to avail cenvat credit on towers and shelters. The tribunal disposed of the appeal based on these terms.

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Issues:
1. Availment of cenvat credit on towers and shelters
2. Classification of items as movable or immovable for cenvat credit eligibility
3. Applicability of extended period of limitation

Analysis:
1. The appellant appealed against the denial of cenvat credit on towers, shelters, and other items, arguing that towers and shelters are immovable property after installation, hence not eligible for credit. The appellant relied on a decision by the Hon'ble High Court of Bombay in a similar case. The respondent opposed, citing a tribunal decision that denied credit on towers and shelters after fixation. The tribunal found the issue settled by a larger bench and ruled against the appellant's claim for cenvat credit on towers and shelters.

2. Regarding the classification of items as movable or immovable for cenvat credit, the tribunal remanded the matter back to the adjudicating authority. The authority was instructed to examine whether the items in question are movable or immovable after utilization. The tribunal held that the extended period of limitation was not applicable in this case, setting aside the demand related to it and imposing no penalty on the appellant.

3. The tribunal concluded by stating that the demand pertaining to the extended period of limitation was set aside, no penalty was imposed, and the appellant was not entitled to avail cenvat credit on towers and shelters. The matter of the remaining items was remanded back for further examination based on the classification of movable or immovable property, as per the decision of a larger bench. The tribunal disposed of the appeal and the miscellaneous application based on these terms.

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