Service Tax on Towers and pre-fabricated buildings – Capital Goods or Inputs – CESTAT declined to follow its earlier orders and grant waiver of pre-deposit

IN THE HIGH COURT OF BOMBAY Central Excise Appeal No. 116 of 2010 BHARATI TELE VENTURES LIMITED Vs COMMISSIONER OF CENTRAL EXCISE, PUNE- III Dated: November 18, 2010 JUDGEMENT P.C: Explore the judgment on whether the tower with antenna qualifies as capital goods. Adjudicating pre-deposit directives under Cenvat Credit Rules. 1. Heard. Admit on the following substantial question of law. “Whether in the facts and circumstances of the case, the Tribunal was justified in directing the appellants to deposit Rs.5 Crores under Section 35F of the Act? 2. The short question raised i...