https://www.taxtmi.com/caselaws?id=354482 The Tribunal upheld the denial of credit on inputs and capital goods used in creating telecommunication towers but allowed the credits on input services related to tower erection. The demand for extended periods and penalties were restricted to the normal period without imposing penalties, considering the legal interpretation disputes involved in the case. The appeals were disposed of accordingly, with the Tribunal providing a detailed analysis and rationale for its decision on each issue presented before them. en-us Mon, 22 Jan 2018 00:00:00 +0530 Sat, 10 Mar 2018 10:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354482 The Tribunal upheld the denial of credit on inputs and capital goods used in creating telecommunication towers but allowed the credits on input services related to tower erection. The demand for extended periods and penalties were restricted to the normal period without imposing penalties, considering the legal interpretation disputes involved in the case. The appeals were disposed of accordingly, with the Tribunal providing a detailed analysis and rationale for its decision on each issue presented before them. Case-Laws Service Tax Mon, 22 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354482