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TMI Blog2017 (4) TMI 1131X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellants are not entitled to take Cenvat credit on towers, pre-fabricated shelters parts thereof etc, it was also held that the appellant is not entitled to take Cenvat credit to the tune of ₹ 2,59,95,327/- on shelters/parts as capital goods wherein the supplier has paid Excise duty on these items by classifying under Chapter 85 of the CETA, 1985 - appeal dismissed - decided against appellant. - ST/75828/16 - FO/A/75654/2017 - Dated:- 24-3-2017 - Shri P. K. Choudhary, Member (Judicial) Shri A.C.Tikader, Consultant for the Appellant Shri S.S.Chattopadhyay, Supdt.(AR) for the Respondent ORDER Per: Shri P. K. Choudhary The appellant is a provider of Renting of Immovable Property service and registered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Bench of the Tribunal in Tower Vision India Pvt.Ltd.(supra). The relevant paragraphs are reproduced:- (a) Whether, Member (Judicial) is correct for holding that post 2006, wherever appellants are paying service tax under the category of Business Auxiliary Services , or Business Support Services for providing passive infrastructure, the appellants are entitled to take Cenvat credit on towers, pre-fabricated shelters parts thereon, etc., in the light of the decision of this Tribunal in the case of GTL Infrastructure Ltd. (supra) and Reliance Infratel Ltd. (supra) , or; Member (Technical) is correct in holding that post 2006, wherever appellants are paying service tax under the category of Business Auxiliary Services , or Bus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble Punjab Haryana High Court decision in Belsonica Auto Components India P. Ltd. reported in 2015 VIL 300 (P H - ST) - 2015 (40) S.T.R. 41 (P H). In Sai Sahmita Storages (P) Ltd. (supra) , the Hon ble Andhra Pradesh High Court held that there is no dispute that the assessee used cement and TMT bar for providing storage facility without which storage and warehousing services could not have been provided. The question relating to creation of an immovable asset and the implication of Cenvat credit flow in such situation was not examined in detail in the said order. Similarly, the Hon ble Gujarat High Court also arrived at similar conclusion. It is seen the Hon ble Punjab Haryana High Court in Belsonica Auto Components India P. Ltd. (sup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d conclusions recorded by us on these, in the appeals arisen pursuant to the difference of opinion recorded, will govern resolution of these issues presented in the tagged appeals, as well. Therefore the 8 tagged appeals are remitted to the appropriate Division Bench for determination on merits, i.e., ST Appeal No.55227/2013 and ST Appeal Nos.51115, 51211, 51721, 51729, 52377, 52378 and 52382 of 2015. 6. I find that the present case is squarely covered by the decision of the Larger Bench of the Tribunal as stated above. By respectfully following the ratio laid down by the larger Bench of the Tribunal and taking into account the findings of the lower authorities, I do not find any infirmity in the order passed by the lower authorities. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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