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 matter.

Conclusion-

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