CESTAT on Cenvat Credit on towers, portable shelters and accessories

M/s Vodafone Essar Digilink Ltd. Vs. CCE (CESTAT Chandigarh) The appellant is in appeal against the impugned order wherein the cenvat credit on towers, shelters & prefabricated building etc. of Rs. 5,88,13,400/- has been denied. Consequently, the duty was demanded along with interest and equivalent amount of penalty has been imposed. Aggrieved from the said order, the appellant is before us. 2. The ld. Counsel for the appellant submits that the appellant is engaged in providing Telecommunication Services and availed cenvat credit of the duty paid on towers, tower materials, shelters & ...