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TMI Blog2018 (3) TMI 190X X X X Extracts X X X X X X X X Extracts X X X X ..... under bonafide belief that the duty paid on such components and items used for erection of towers are eligible to them. It is an admitted fact that the credit on various items used in the telecommunication towers were subject matter of substantial dispute starting from the Original Authority upto High Courts - extended period of limitation cannot be sustained in the present proceedings - penalties ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s items used in creation of such towers and their accessories. The Revenue (in appeal No. ST/190/2012) is in appeal against the order of Commissioner s order dated 18/11/2011, wherein she dropped the demand and allowed the credit on such material to the assessee/appellant. In other appeals the assessee/appellant is in appeal against lower authority s order disallowing the credit on similar said it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal on identical dispute, by following the said ratio, we hold that the appellants are not eligible for the credit on such items. Accordingly, the appeal by the Revenue is allowed and the appeal by the assessee/appellant are dismissed. 4. The learned Counsel for the assessee/appellant submits that as the whole issue is involving legal interpretation of Cenvat Credit Rules, there can be no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee/appellant is a public sector undertaking and have availed such credit under bonafide belief that the duty paid on such components and items used for erection of towers are eligible to them. It is an admitted fact that the credit on various items used in the telecommunication towers were subject matter of substantial dispute starting from the Original Authority upto High Courts. The fact that th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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