2018 (3) TMI 190

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....r (Technical) Shri Sanjay Jain, Authorized Representative (DR) - for the Appellant/Respondent. Shri Samdarshi Sanjay, Advocate - for the Respondent/Appellant. ORDER Per: B. Ravichandran These 4 appeals are on the common dispute of the eligibility of appellant/assessee to avail Cenvat credit on tower materials which are used for erecting telecommunication towers on various other accessories....

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....) S.T.R. 249 (Tri. - LB). In the said decision, the Tribunal after examining the dispute at length arrived at the conclusion that the appellants are not eligible for credit on such tower materials as they cannot be considered either inputs or capital goods in terms of Cenvat Credit Rules, 2004. The Tribunal relied on the decision of Hon'ble Bombay High Court in Bharti Airtel - 2014 (35) S.T.R. 865....

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....tal presumption of nonexistence of malafide on their part. Revenue only stated that the assessee/appellant did not cooperate during the course of verification and did not also file proper ST-3 returns containing the details of these credits. 5. After hearing both the sides and perusing the impugned orders, we are in agreement with the assessee/appellant regarding the period limitation for action ....