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TMI Blog2018 (6) TMI 747X X X X Extracts X X X X X X X X Extracts X X X X ..... . Time Limitation - Held that:- whether the demand for recovery of Cenvat Credit availed on such inadmissible Cenvat Credit is barred by limitation or otherwise? - Held that:- During the relevant period the dispute was the subject matter of various contrary decisions which ultimately led the matter to be referred to the Larger Bench - demand beyond the normal period of limitation will be hit by bar of limitation. Since the entire demand falls outside the scope of normal period of limitation, the impugned order is set aside. Appeal allowed - decided in favor of appellant. - Appeal No. ST/52170/2015-CU [ DB ] - Final Order No. 52226/2018 - Dated:- 12-6-2018 - Mr. V. Padmanabhan, Member (Technical) And Ms. Rachna Gupta, Member (Ju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions of suppression against the appellant cannot be sustained. Even in the show cause notice, no specific allegations have been made against the appellant. He further argued that the dispute regarding the availability of Cenvat Credit on tower and tower materials was also the subject matter of various decisions. In view of the fact that there were contrary decisions on the subject by various Hon ble High Courts, the issue was referred to Larger Bench of the Tribunal and the said Tribunal decided the issue vide Tower Vision India Pvt. Ltd. V/s Commissioner of C. EX., Delhi reported in 2016 (42) STR 249 (Tribunal-LB). ii. The Ld. Advocate further submitted that the demand under the extended period is not justified and within the no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t s decisions in Bharti Airtel Limited and Vodafone India Limited, on the ground that these are predicated on an incorrect and impermissible interpretation of the rationes in Solid Concrete Engineering Works, must await an appellate consideration, when and if challenged, by the Hon ble Supreme Court. It is outside the province and jurisdiction of this Tribunal to analyse and record a ruling on a superior Court s analyses and elucidation of other binding precedents. The A.P. High Court s judgment in BSNL, in the context of levy of VAT, concluded that towers are immovable property, after noticing and adverting to the judgment in Solid Correct Engineering Works. Though, the Solid Concrete Engineering Works ruling of the Hon ble Supreme C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orded in the lead opinion by Hon ble Mr. B. Ravichandran and the concurrent opinion recorded by the Hon ble President, the two issues on which difference of opinion had arisen vide the interim order dated 28-7-2015 and stand referred for resolution by this Larger Bench, are answered in favour of Revenue and against assessees. Regarding the 8 tagged appeals, we are of the considered view that the referred issues and conclusions recorded by us on these, in the appeals arisen pursuant to the difference of opinion recorded, will govern resolution of these issues presented in the tagged appeals, as well. Therefore the 8 tagged appeals are remitted to the appropriate Division Bench for determination on merits, i.e., ST Appeal No. 55227/2013 and S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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