Indirect Tax News Update - Volume II Issue X, October 2015

Service Tax

CESTAT President refers issue pertaining to admissibility of CENVAT credit on telecom towers to 3 Member Larger Bench

Decision Date : July 30, 2015

In a recent judgment, Tower Vision India Pvt. Ltd. & Bharti Infratel Ltd. vs. CST, Delhi, the President has referred the issue pertaining to admissibility of CENVAT credit on telecom towers to 3 Member Larger Bench, in lieu of reference to Third Member.

The President has called for tagging of present appeals with that of Idea Mobile, states that assessees as interveners would not be able argue matter on facts.

Perusing language of Sec 129C(5) of Customs Act, CESTAT observed that President can refer a difference of opinion to one or more Members, meaning thereby that dif-ference of opinion in a Division Bench need not necessarily and always be referred to a single Third Member.