https://www.taxtmi.com/caselaws?id=240898 The Tribunal ruled against the appellant, denying Cenvat credit on towers, shelters, DG sets, PIU, SMPS, and battery, stating they do not qualify as capital goods or inputs. The services related to the towers were also deemed ineligible for Cenvat credit. The appellant was directed to make a specified deposit within a set timeframe. Upon compliance, the remaining Cenvat credit demand, interest, and penalty would be waived, and recovery stayed pending appeal disposal. Compliance deadline was emphasized for the appeal process to proceed. en-us Tue, 12 Mar 2013 00:00:00 +0530 Fri, 13 Dec 2013 11:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240898 The Tribunal ruled against the appellant, denying Cenvat credit on towers, shelters, DG sets, PIU, SMPS, and battery, stating they do not qualify as capital goods or inputs. The services related to the towers were also deemed ineligible for Cenvat credit. The appellant was directed to make a specified deposit within a set timeframe. Upon compliance, the remaining Cenvat credit demand, interest, and penalty would be waived, and recovery stayed pending appeal disposal. Compliance deadline was emphasized for the appeal process to proceed. Case-Laws Service Tax Tue, 12 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240898