https://www.taxtmi.com/caselaws?id=326435 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. en-us Mon, 28 Mar 2016 00:00:00 +0530 Fri, 15 Apr 2016 11:16:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326435 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. Case-Laws Service Tax Mon, 28 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326435