2018 (7) TMI 1380

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....Present for the Appellant: Mr. Vineet Kumar Singh, DR Present for the Respondent: Mr. R.K. Majhi, Advocate ORDER PER: V. PADMANABHAN The issue involved in both these Appeals is the cenvat credit on tower materials. The appellant who is engaged in providing telecommunication service and availed cenvat credit under the category of capital goods on various tower materials which were used ....

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....t and hence he requested that the penalties involved may be set aside. In this connection, he also brought to our notice the order passed by the Regional Bench Chandigarh against the same appellant falling within the jurisdiction of Meerut Commissionerate vide Final Order No. 70526/2018 dated 15.01.2018, in which the Tribunal while upholding the reversal of cenvat credit on merit, has set aside th....

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....ntral Excise (ADJ.), reported at 2016 (42) S.T.R. 249 (Tri.-LB), wherein it has been held that the assesee cannot avail the cenvat credit on tower and shelter used for Telecommunication Service, therefore, we hold the appellants are not entitled to avail cenvat credit on inputs used for tower and shelter for providing output telecommunication services. In that circumstances, we are upholding the i....