<h1>Bharti Airtel Faces Rs 46.26 Crore Service Tax Demand After Audit Reveals Incorrect Cenvat Credit Claims u/s 14AA.</h1> The Service Tax Commissionerate in Delhi issued a demand and show cause notice to Bharti Airtel Limited for Rs 46.26 crore. This follows a special audit by a Cost Accountant under Section 14AA of the Central Excise Act, applicable to Service Tax since 2007. The audit identified issues such as incorrect Cenvat Credit claims on items like towers and shelters, which do not qualify as capital goods under current laws. Additional concerns include double claims on the same invoice and claims without supporting documents. Bharti Airtel has already deposited Rs 31.01 lakh in response to the notice.