Denial of cenvat credit of towers used to rendering telecommunication service beyond limitation period unsustainable

Commissioner of Service Tax Vs Tata Teleservices (Maharashtra) Ltd (Bombay High Court)

Bombay High Court held that denial of cenvat credit to the telecom communication companies on towers used to rendering telecommunication service is sustained. However, duty demand of ineligible cenvat credit issued beyond the period of limitation as the issue was a debatable issue.

Facts- The Respondent assessee-M/s Tata Teleservices (Maharashtra) Ltd., was registered with the Service Ta

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