Telecom Company's Cenvat Credit Denied for Transmission Towers and Shelters; Prima Facie Case Supports Tax Authorities.

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....Cenvat credit - Inputs used for providing Telecom service - Cenvat credit on (i) transmission towers and parts thereof; and (ii) prefabricated buildings/shelters - this not a case of bonafide belief - prima facie case is against the assessee - AT....