ITC of inputs, capital goods & services used in fabrication, erection, installation of towers & shelter is admissible

Vodafone Cellular Limited Vs The Commissioner of GST & Central Excise (CESTAT Chennai) Credit of inputs, capital goods and services used in fabrication, erection, installation of towers and shelter is admissible in law – invocation of extended period not possible in respect of subsequent show cause notice. Facts- Brief issue involved in the matter is that whether the credit on inputs and capital goods / services used in fabrication, erection, installation of towers and shelters is admissible or not. Further, issue also involves that whether extended period can be invoked in the present m...