https://www.taxtmi.com/caselaws?id=406190 The Tribunal upheld the Department's position, denying CENVAT credit for towers, tower materials, and pre-fabricated shelters as capital goods or inputs, classifying them as immovable property. However, it ruled in favor of the appellants regarding the applicability of the extended period of limitation, finding the demands time-barred due to the interpretational nature of the issue. en-us Tue, 06 Apr 2021 00:00:00 +0530 Mon, 28 Oct 2024 15:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406190 The Tribunal upheld the Department's position, denying CENVAT credit for towers, tower materials, and pre-fabricated shelters as capital goods or inputs, classifying them as immovable property. However, it ruled in favor of the appellants regarding the applicability of the extended period of limitation, finding the demands time-barred due to the interpretational nature of the issue. Case-Laws Service Tax Tue, 06 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406190