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TMI Blog2019 (1) TMI 1304X X X X Extracts X X X X X X X X Extracts X X X X ..... and erection of such towers and pre-fabricated buildings - period involved is 2004-05 to 2007-08 - time limitation - Held that:- This entire case can be disposed of on the question of limitation only. During the relevant period, different views were expressed by the adjudicating authority as well as the Tribunal, the appellant could have entertained a bonafide belief as to eligibility to avail ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... apital goods like equipments/modules, channels, angles and shelters which were used by the appellant in the output services provided by them i.e. telephoning services. It is the case of the appellant that they are eligible to avail CENVAT Credit of Central Excise duty paid on angles, beams, channels etc., which are used to install the towers and the pre-fabricated buildings and panels which are us ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd that the adjudicating authority in para 19 of the Order-in-Original dated 29.09.2009 has stated that appellants have been filing the ST-3 returns but they did not give the required information and stating that there was no information regarding availment of CENVAT Credit on angles, channels and beams and pre fabricated buildings. Ld. Counsel s argument is that the said returns do not specifical ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Co-ordinate Bench in M/s Tata Teleservices Ltd., and others Vs Commr of ST, Pune - [2015-TIOL- 628-CESTAT-MUM] and M/s Vodafone Essar Digilink India Ltd., Vs Commr of CE, Panchkula [2016-TIOL-873-CESTAT-CHD], we hold that the penalties imposed on the appellant on these cases will have to be set aside. For the same reason, the demand which is barred by limitation (for the period 09/2005 to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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