CENVAT Credit on Prefabricated Shelters for Telecom Services Deemed Time-Barred Due to Good Faith Disclosure in Returns.

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....CENVAT credit on prefabricated shelters while providing telephone services - the appellant has bona fide reasons to believe that he is entitled to the CENVAT credit and he has disclosed the same in his ST-3 returns - entire demand is time barred - AT....