High Court Upholds CESTAT Ruling: Telecom Towers Not Qualifying for Cenvat Credit Beyond Limitation Period.

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....Extended period of limitation - Cenvat Credit - telecom towers erected at site and affixed to earth - inputs or not - The demand for duty and interest within the limitation period was sustained. Demand of ineligible cenvat credit issued beyond the period of limitation was dropped considering that the issue was a debatable issue. - Orde of CESTAT sustained - HC....