2011 (2) TMI 231

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..... of demand on account of wrongful availment of Service Tax Credit and CENVAT Credit - In a similar matter, Ahmedabad Bench of the Tribunal in its order in IDEA Cellular Ltd. v. CCE 2009 (4) TMI 777 - CESTAT AHMEDABAD, granted complete waiver following identical order of the Bombay Bench referred to therein - Hence, grant of complete waiver to the petitioner for the purpose of hearing of its appeal. .....

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..... inputs on which excise duty has been paid. The petitioner purchased inputs for construction of towers for providing telecommunication services and claimed CENVAT Credit on the said inputs which has been declined, against which the petitioner has approached the Tribunal. According to the petitioner, it was fully justified in claiming CENVAT Credit on inputs and there was no justification for requi .....

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