https://www.taxtmi.com/caselaws?id=351902 The Tribunal held that the appellant is not entitled to avail Cenvat credit on towers, shelters, and pre-fabricated buildings as they are considered immovable property. The extended period of limitation was deemed not invocable, and penalties on the appellant were set aside due to no suppression of facts. However, post-2006, the appellant can claim Cenvat credit on specific items if Excise duty was paid. The final order allowed Cenvat credit on certain items but set aside demands beyond the normal limitation period and penalties. en-us Thu, 30 Nov 2017 00:00:00 +0530 Mon, 01 Jan 2018 13:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351902 The Tribunal held that the appellant is not entitled to avail Cenvat credit on towers, shelters, and pre-fabricated buildings as they are considered immovable property. The extended period of limitation was deemed not invocable, and penalties on the appellant were set aside due to no suppression of facts. However, post-2006, the appellant can claim Cenvat credit on specific items if Excise duty was paid. The final order allowed Cenvat credit on certain items but set aside demands beyond the normal limitation period and penalties. Case-Laws Service Tax Thu, 30 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351902