2016 (4) TMI 549

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....dal The appellant is in appeal against the impugned order wherein input the cenvat credit on items namely towers and shelters and HDPE telecom duct etc. was denied to the appellant, on the premises that these items are structural items, therefore, the appellant is not entitled to avail the cenvat credit on these items in the light of the decision in the case of Vandana Global Ltd. Vs. CCE, Raipur....

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....the larger bench of this tribunal in the case of M/s Tower Vision India Pvt. Ltd. - 2016-TIOL-539-CESTAT-DEL-LB has held that on tower and shelters, the assessee is not entitled to avail the cenvat credit as after fixtation, the tower and shelter becomes immovable property in the light of the decision Hon'ble High Court of Bombay in the case of Bharti Airtel Ltd. 5. Heard the parties and cons....

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....larger bench in the case of M/s Vodafone Essar Mobile Services Ltd. on 03.03.2016 therefore, I hold that extended period of limitation is not invokable in the facts of this case, therefore, the demand pertaining to extended period of limitation are set aside. In view of the above following order is passed. A. Extended period of limitation is not invokable. Consequently, demand pertain to extended....