https://www.taxtmi.com/caselaws?id=338685 The Tribunal ruled against the appellant's eligibility for CENVAT Credit on angles, channels, and beams used in erecting towers and pre-fabricated buildings for installing transmission equipment. Penalties were set aside due to the interpretational nature of the issue, citing confusion and conflicting views. A demand barred by limitation was annulled, while a demand for the normal period was upheld, including penalties under Rule 15(4) of the CENVAT Credit Rules, 2004. Consequential reliefs were provided in line with the legal considerations presented during the proceedings. en-us Tue, 08 Nov 2016 00:00:00 +0530 Thu, 09 Feb 2017 10:02:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338685 The Tribunal ruled against the appellant's eligibility for CENVAT Credit on angles, channels, and beams used in erecting towers and pre-fabricated buildings for installing transmission equipment. Penalties were set aside due to the interpretational nature of the issue, citing confusion and conflicting views. A demand barred by limitation was annulled, while a demand for the normal period was upheld, including penalties under Rule 15(4) of the CENVAT Credit Rules, 2004. Consequential reliefs were provided in line with the legal considerations presented during the proceedings. Case-Laws Service Tax Tue, 08 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338685