https://www.taxtmi.com/caselaws?id=347400 Telecom towers and prefabricated shelters, once erected and attached to earth, are treated as immovable property and not goods for Cenvat credit purposes, so credit on those items and their parts is inadmissible on merits. Where the credit issue is genuinely debatable and the record does not show deliberate suppression with intent to evade duty, the extended period of limitation cannot be invoked and penalties do not survive. The demand remains sustainable only to the extent it falls within the normal limitation period. en-us Thu, 18 May 2017 00:00:00 +0530 Wed, 04 Oct 2017 11:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347400 Telecom towers and prefabricated shelters, once erected and attached to earth, are treated as immovable property and not goods for Cenvat credit purposes, so credit on those items and their parts is inadmissible on merits. Where the credit issue is genuinely debatable and the record does not show deliberate suppression with intent to evade duty, the extended period of limitation cannot be invoked and penalties do not survive. The demand remains sustainable only to the extent it falls within the normal limitation period. Case-Laws Service Tax Thu, 18 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347400