2013 (12) TMI 563

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... provisions of Cenvat credit Rules, 2004. The appellant during 2010-2011 period took service tax Cenvat credit of Rs. 1,97,43,255/- in respect of erection, installation & commissioning services, work contract services and maintenance and repair services availed by them and capital goods Cenvat credit of Rs.72,01432/- in respect of DG sets power interface units (PIU), Battery, switch mode power supply (SMPS), Towers & shelters. Cenvat credit in respect of towers and shelters is Rs. 69,56,535/-. The department issued a show cause notice to the appellant for denial of above mentioned Cenvat credit on the ground that towers and shelters thereof are neither capital goods nor inputs and similarly the DG sets, PIU, SMPS & battery are neither covere .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... be treated as input services; that the Cenvat credit, in question, therefore, has wrongly been denied; that the appellant have strong prima facie case and hence the requirement of pre-deposit of Cenvat credit demand, interest thereon and penalty may be waived for hearing of the appeal and recovery thereof may be stayed till disposal of the appeal. 4. Shri Govind Dixit, learned DR, opposing the stay petition pleaded that neither the towers on which the antenna is mounted are eligible for Cenvat credit nor the services availed for erection and installation of towers and for their maintenance and repairs are eligible for Cenvat credit, that the towers are neither covered by the definition of inputs nor the same are covered by the definition .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Cenvat credit. Same view has been taken by the Bangalore Bench of the tribunal while disposing of the stay petition in the case of M/s. Bharti Airtel (supra). When the towers on which the antenna is mounted has been held as ineligible for Cenvat credit, the services availed for erection installation and commissioning of the said towers on there repair and maintenance would also not be eligible for Cenvat credit. We are, therefore, of the view that the appellant have not been able to make out prima facie case in their favour and as such, this is not a case for unconditional waive from the requirement of pre-deposit. The appellants are, therefore, directed to deposit an amount of Rs.1.5 crores within a period of 8 weeks from the date of rece .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X