2018 (2) TMI 929

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... ST/925/2009 Bharat Sanchar Nigam Limited V/s Hyderabad II February 2003-February 2008 38/2009-ST dt. 29.09.2009 2. ST/30386/2017 Bharat Sanchar Nigam Limited V/s Hyderabad Service Tax 2012-13 120-16-17 dt.24.10.2016 3. ST/30554/2017 Dept. Appeal Hyderabad ST V/s Bharat Sanchar Nigam Limited 2013-14 & 2014-15 This amout relates to 2014-15 2. Heard both sides and perused the records. 3. The issue involved in the appeals filed by BSNL is regarding the eligibility to avail Cenvat Credit of the items purchased for towers. Ld. Counsel appearing for BSNL submits that the issue regarding eligibility to avail Cenvat Credit on the angles, channels and beams etc., used to erect the towers and pre-fabricat....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....demand for the period 2014-2015 and it is for the amount of Rs. 32,62,240/- is on battery and equipments used in the network for uninterrupted power supply. He would bring to our notice that the invoices which were considered by the first appellant authority in fact that are for items like angles & channels etc., on which Cenvat Credit is not to be availed. 5. On careful consideration of the submission of both sides we record and findings as under. 5.1. As regards appeal No.ST/925/2009, we find that the identical issue has been decided by this Bench in Final Order dated 10.11.2016, wherein the Bench on merits held against BSNL, holding that Cenvat Credit is not to be allowed on the angles, channels and beams etc., Which are used for f....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d holding that the appellant assessee will not be eligible to avail the cenvat credit on angles, channels and beams etc. used to erect the impugned towers. 7. However, on the matter of penalty we find that the issue being interpretational in nature, the appellant cannot be saddled with penalty. In regard to issue concerning the eligibility of credit on the parts used in the towers, there has been sufficient confusion in the matter. It is also not disputed that there was more than one view in the matter and hence following the ratio laid down by Hon'ble Apex Courts in the judgment in Continental Foundation Jt. Venture case [2007 (216) ELT 177 (SC)] and also following the view taken by Co-ordinate Bench in M/s Tata Teleservices Ltd., and o....