2019 (8) TMI 70

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....57/2011 is filed by the department against non-imposition of penalties. 3. We heard both sides and perused the records. 4. The issue which falls for consideration in this case is whether the assessee, who renders advertisement services, is entitled to Cenvat credit on angles, shapes, sections and channels etc., used for erection of "Unipoles"/hoardings which are fixed to the earth and on which the appellant/assessee displays advertisement. It is not in dispute that the assessee is involved in rendering advertisement services and has been paying service tax on them. The only question is whether the assessee is entitled to the Cenvat credit on these materials. It is the case of the department that they are not entitled to the benefit of Cen....

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....2) ELT 481 (SC). After examining the matter in depth the Hon'ble Apex Court held that the General Clauses Act does not define the term "attached to the earth". However, Section 3 of the Transfer of Property Act gives the following meaning to the expression "attached to the earth". "(a) Rooted in the earth as in the case of trees and shrubs; (b) Embedded in the earth as in the case of walls and buildings; (c) Attached to what is so embedded must be for the permanent beneficial enjoyment of that to which it is attached." 5. Learned counsel submits that in this case the hoardings are attached to the foundation embedded in earth with nuts and bolts. Such attachment is not for the benefit of the foundation; on the other hand, the foundati....