https://www.taxtmi.com/caselaws?id=338203 The Tribunal held that the appellants were not eligible to avail CENVAT Credit on towers, tower parts, and pre-fabricated buildings/shelters, in line with the Bombay High Court's precedent. Certain cases were remanded to re-examine the invocation of the extended limitation period and penalties. The appeals were disposed of accordingly, with demands within the normal period upheld but penalties set aside due to the issue being a matter of legal interpretation. en-us Fri, 20 Jan 2017 00:00:00 +0530 Tue, 05 Sep 2017 16:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338203 The Tribunal held that the appellants were not eligible to avail CENVAT Credit on towers, tower parts, and pre-fabricated buildings/shelters, in line with the Bombay High Court's precedent. Certain cases were remanded to re-examine the invocation of the extended limitation period and penalties. The appeals were disposed of accordingly, with demands within the normal period upheld but penalties set aside due to the issue being a matter of legal interpretation. Case-Laws Service Tax Fri, 20 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338203