https://www.taxtmi.com/caselaws?id=355508 The Tribunal upheld the decision that BSNL was not entitled to avail Cenvat Credit on items purchased for tower erection. It found demands beyond the limitation period unsustainable in one appeal, setting aside penalties. In another appeal, the Tribunal deemed the Show Cause Notice invoking an extended period for demand of Cenvat Credit invalid due to previous similar notices. The Tribunal allowed the Revenue's challenge against the Order-in-Original on Central Excise Duty, ruling BSNL ineligible for Cenvat Credit on specific items. Overall, the Tribunal disposed of the appeals by addressing the specific issues raised. en-us Thu, 16 Nov 2017 00:00:00 +0530 Thu, 22 Feb 2018 10:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355508 The Tribunal upheld the decision that BSNL was not entitled to avail Cenvat Credit on items purchased for tower erection. It found demands beyond the limitation period unsustainable in one appeal, setting aside penalties. In another appeal, the Tribunal deemed the Show Cause Notice invoking an extended period for demand of Cenvat Credit invalid due to previous similar notices. The Tribunal allowed the Revenue's challenge against the Order-in-Original on Central Excise Duty, ruling BSNL ineligible for Cenvat Credit on specific items. Overall, the Tribunal disposed of the appeals by addressing the specific issues raised. Case-Laws Service Tax Thu, 16 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355508