2018 (1) TMI 1361

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s held that the assessee is not entitled to avail Cenvat credit on towers, shelters, prefabricated structures or tower materials - Credit not allowed. Penalty - Held that:- The issue whether the appellant is entitled to avail Cenvat credit or not was in dispute and there were divergent views, in that circumstance, no penalty is imposable on the appellant - penalty set aside. Appeal allowed i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... immovable property therefore, they are neither goods nor capital goods hence, they are not entitled to avail Cenvat credit. The same proportion was taken by the Larger Bench of this Tribunal in the case of Vandana Global Limited vs. CCE, Raipur 2010 (253) ELT 440 (Tri.LB). The said decision of the Larger Bench of this Tribunal has been set-aside by the Hon'ble Chhattisgarh High Court in Tax Ap .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X