https://www.taxtmi.com/caselaws?id=349290 The Tribunal held that the appellant is not entitled to avail Cenvat credit on towers, shelters, and prefabricated buildings as they are considered immovable property once affixed to the earth. The extended period of limitation was deemed not invocable due to the contentious nature of the issue and conflicting judicial decisions, leading to the set aside of demands and penalties imposed on the appellant. The appellant was granted Cenvat credit on specific items post-2006, in accordance with relevant court decisions. The appeals were disposed of accordingly, with penalties set aside and demands beyond the normal period being rejected. en-us Fri, 28 Jul 2017 00:00:00 +0530 Sat, 18 Nov 2017 12:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349290 The Tribunal held that the appellant is not entitled to avail Cenvat credit on towers, shelters, and prefabricated buildings as they are considered immovable property once affixed to the earth. The extended period of limitation was deemed not invocable due to the contentious nature of the issue and conflicting judicial decisions, leading to the set aside of demands and penalties imposed on the appellant. The appellant was granted Cenvat credit on specific items post-2006, in accordance with relevant court decisions. The appeals were disposed of accordingly, with penalties set aside and demands beyond the normal period being rejected. Case-Laws Service Tax Fri, 28 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349290