TaxTMI 
TaxTMI 
2026 (3) TMI 982
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.... appeals, i.e. ST/60669/2018 & ST/60670/2018 filed by the Assessee and ST/60865/2018 & ST/60866/2018 filed by the Revenue, are directed against two impugned OIOs, both dated 21.02.2018, passed by the Commissioner of CGST, Rohtak. All four appeals are taken up together for discussion and disposal by this common order. Details of appeals are as under in a tabular form: S. N. Appeal No. SCN Period Amount in dispute (Rs.) OIO Demand Issue 1. ST/60669/2018 filed by the Assessees 02/ST/GGN/2016- dt. 07.04.2016 & 22/ST/GGN/2017- dt, 29.05.2017 01/ST/GGN/2016- dt. 07.04.2016 & 19/ST/GGN/2017- dt, 29.05.2017 2014-15 and 2015-16 5,88,25,916/- with penalty of 40,00,000/- 20-21/ST /COMMR/ VMJ/RTK/ 2017-18 dated....
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....0.02.2009 wherein it was observed that the Assessees had wrongly availed CENVAT Credit in respect of capital goods, inputs and input services. On this allegation, multiple show cause notices were issued to the Assessees proposing to deny CENVAT Credit on such capital goods, inputs and input services. The said show cause notices were adjudicated by the Adjudicating Authority vide two OIOs, both dated 21.02.2018 vide which certain demands were upheld and certain demands were dropped. To the extent that demands were confirmed against the Assessees in OIOs, the Assessees have preferred two appeals viz. ST/60669/2018 & ST/60670/2018 and to the extent of demands dropped in OIOs, the Revenue has also preferred two appeal viz. ST/60865/2018 & ST/60....
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....o more res integra and has already been settled by the Hon'ble Apex Court in favour of the Assessees in the case of M/s Bharti Airtel Ltd vs. CCE, Pune [2024 (11) TMI 1042 - SC], wherein the Hon'ble Supreme Court has held that towers and prefabricated buildings do not constitute "immovable property" but are "goods" within the meaning of Cenvat Credit Rules. The Hon'ble Supreme Court has also observed that such telecom towers and prefabricated shelters are not permanently embedded in the earth but are merely bolted to the ground for ensuring stability and can be dismantled, relocated and reassembled without substantial damage. The Hon'ble Supreme Court has also held that although towers and shelters are not themselves devices for transmissio....
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....i * B.S.N.L. vs. Commr of Central Tax, Bengaluru East - 2025 (2) TMI 214 - CESTAT Bangalore She prays that in view of the above cited decisions, the issue regarding eligibility of CENVAT Credit on inputs and capital goods used for towers and shelters, can be settled in favour of the Assessees. 4.2 As regards the issue of admissibility of CENVAT Credit on 'input services' with respect to towers and shelters, the learned Counsel submits that the definition of 'input services' as provided under Rule 2(l) of the Cenvat Credit Rules is of wide amplitude and has been consistently interpreted to cover services integrally connected with business. She further submits that this issue of availment of CENVAT Credit on 'input services' is....
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....NVAT Credit on input services used for providing telecommunication services/ passive infrastructure used for providing output services. 4.3 As regards the interest and penalty, the learned Counsel submits that when the demand itself is not sustainable, the question of interest and penalty does not arise. 5. On the other hand, the learned Authorized Representative appearing for the Revenue reiterates the finding of the impugned OIOs. 6. We have considered the submissions made by both the parties and perused the material on record as well as the case-laws relied upon by the Assessees. We find that the there are two issues involved in the present case - (i) Denial of Cenvat Credit availed with respect to capital goods and inp....
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....er the Cenvat Credit Rules. 7.2 Further, we find that the Jurisdictional High Court of Punjab & Haryana has also upheld the admissibility of CENVAT Credit in the Assessees' own case titled as Commr of CGST, Gurugram vs. Bharti Infratel Ltd [vide Order dated 27.02.2025 in STA-12021, STA-2-2021, STA-3-2021, STA-7-2021, STA-8-2021, STA-10-2021, STA-1-2022 & STA-10-2022]. 7.3 Further, we find that this Tribunal also, in the Assessees' own cases titled as M/s Indus Towers Ltd vs. CCE & ST, Delhi-IV [2020 (6) TMI 493 CESTAT Chandigarh] and M/s Indus Towers Ltd vs. CCE & ST, Delhi-IV [2019 (5) TMI 1988 CESTAT Chandigarh], has held that the Assessees are entitled to avail CENVAT Credit on items such as towers, shelter parts etc being inputs a....