https://www.taxtmi.com/caselaws?id=760800 CESTAT NEW DELHI dismissed demand against telecommunications company regarding CENVAT credit on tower materials. The show cause notice failed to substantiate actual availment of credit on tower materials, containing only bald allegations without supporting evidence. The Tribunal established that CENVAT credit on tower materials was permissible per settled precedent. Additionally, extended limitation period could not be invoked as allegations lacked proof of suppression with intent to evade service tax payment, failing to meet statutory requirements under Finance Act section 73(i). en-us Thu, 10 Oct 2024 00:00:00 +0530 Sat, 26 Oct 2024 15:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760800 CESTAT NEW DELHI dismissed demand against telecommunications company regarding CENVAT credit on tower materials. The show cause notice failed to substantiate actual availment of credit on tower materials, containing only bald allegations without supporting evidence. The Tribunal established that CENVAT credit on tower materials was permissible per settled precedent. Additionally, extended limitation period could not be invoked as allegations lacked proof of suppression with intent to evade service tax payment, failing to meet statutory requirements under Finance Act section 73(i). Case-Laws Service Tax Thu, 10 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760800