2018 (4) TMI 1108

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..... se [2016 (3) TMI 165 - CESTAT NEW DELHI (LB)] has held that the assessees are not eligible for such credit on the MS steel, angles and other items used for construction of towers etc. - credit not allowed. Rent a cab service - Held that: - rent a cab service has been availed by the appellant for their employees to undertake the official trip which is relatable to their output telecommunication .....

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..... d both sides and perused the appeal records. 3. On the first issue, regarding CENVAT credit available on steel structurals like girders, angles etc. which are further used in fabrication and erection of telecommunication towers, we note that the issue has been decided by the Larger Bench of the Tribunal in the case of Tower Vision India Pvt. Ltd. Vs. Commissioner of Central Excise 2016 (42) .....

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..... s, the appeal is partly allowed with reference to credit on rent a cab service and dismissed with reference to tower materials. 5. In view of the dispute involved in the above point was subject matter of various decisions and finally was referred to a Larger Bench of the Tribunal for resolution, we find no justifiable reason for imposing penalties on the appellant. Accordingly, we set aside the .....

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