2010 (10) TMI 266

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r the Appellant. Shri B.K. Singh Jt. CDR, for the Respondent. [Order per : Justice R.M.S. Khandeparkar, President] . - Heard the learned Advocate for the appellants and the Joint CDR for the respondent. 2. This is an application filed in the appeal arising from the order dated 23-9-2009 passed by the Commissioner (Appeals), Panchkula. By the said order, the demand of Rs. 95,72,054....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... erection of tower is absolutely necessary for mounting an antenna for transmitting signals. It is essential part for the service rendered by the appellants to the customers and therefore, it cannot be said that the credit has not been availed for the purpose of rendering services to the customers and hence the authorities erred in denying the said credit to the appellants. Drawing our attention t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e authorities below have duly considered the objection raised in the matter invoking extended period of limitation and have arrived at a clear finding in para 3.34 that the availment of credit was suppressed from the Department with intention to evade the tax. 5. To the specific query as to whether the tower erected by the appellants on which antenna is mounted used for transmitting signal....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... if it is placed at the ground level is not in dispute. Placing of antenna at a certain height is only to have larger or extended area for transmitting signals and not for functioning of the antenna itself. Besides, the tower is essentially embedded in the earth to have proper strength and stability to such tower. The same cannot be moved to different places unless it is dismantled and in the proc....