2019 (4) TMI 1080

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the appellants are engaged in providing telecommunication services and are holding service tax registration. During the period of dispute, the appellants had availed CENVAT Credit on towers, tower materials and shelters which were used by the appellants for providing telecommunication service. On scrutiny of records, it was noticed that the appellants had availed ineligible credit on towers, tower material and shelters. Proceedings were initiated against the appellants. The Original Authority confirmed the demand alongwith interest and penalty. Aggrieved, the appellants are now before this Tribunal. 2. On behalf of the appellants, Ld. Advocate Shri Ravi Raghavan appeared and argued the matter. The Department was represented by Shri A.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....judgments:- (i) Assistant Commissioner of CGST-VIII, Vejalpur Vs Vodafone Essar Gujarat ltd. 2018 (8) GSTL 105 (Guj.). (ii) Assistant Commissioner of CGST-VII, Vastrapur Vs. Bharat Sanchar Nigam Ltd. 2017-TIOL-2663-HC-AHM-ST. (iii) Vodafone Essar South Ltd. & Ors Vs CST, Bangalore 2018-TIOL- 1169-CESTAT-BANG. (iv)Vodafone Essar Digilink Ltd. Vs. Commissioner of Central  Excsie, Panchkula 2018-TIOL-669-CESTAT-CHD (v) Bharti Airtel Ltd. & Ors Vs. CST, Chandigarh-12017- TIOL-4081-  CESTAT-CHD (vi) Vodafone Essar South Ltd. & Ors Vs CST Chennai Final Order No. 40194-40207/2018 dated 22.11.2018. (vii) Bharti Airtel Ltd. & Ors Vs Commissioner GST and vice-versa 2018-VIL-193-....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....iled their ST-3 returns in a routine manner without specifically stating that the inputs as towers and shelter materials were erected and embedded to earth to form immovable property. We find no substance in the said allegation. Further, there is no evidence adduced by the Department to substantiate the claim of suppression with intent to evade payment of service tax. We further note that there were conflicting decisions on the issue regarding admissibility of credit on tower and shelter material. There were also numerous proceedings initiated by the department against most of the telecommunication companies. Hence, there is no question of suppression with intent to avail irregular credit. 9. Thus, following the decisions cited supra, we....