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    <title>2021 (9) TMI 605 - CESTAT BANGALORE</title>
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    <description>The Tribunal ruled in favor of the appellant, allowing the CENVAT credit on towers/tower materials and pre-fabricated buildings/shelters, confirming the correct availment of CENVAT credit on capital goods, and rejecting the invocation of the extended period for recovery. The impugned order was set aside, and the appeal was allowed.</description>
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      <description>The Tribunal ruled in favor of the appellant, allowing the CENVAT credit on towers/tower materials and pre-fabricated buildings/shelters, confirming the correct availment of CENVAT credit on capital goods, and rejecting the invocation of the extended period for recovery. The impugned order was set aside, and the appeal was allowed.</description>
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