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TMI Blog2018 (9) TMI 126X X X X Extracts X X X X X X X X Extracts X X X X ..... services like renting a cab, outdoor catering and other services, which are used for carrying on the business of manufacturing or providing output services have been held to be admissible services in numerous judicial pronouncements - On the same basis, transportation of towers is an activity related to the business. Even though the towers are not eligible for Cenvat credit as inputs or capital goods, they are essential for providing telecommunication service - input service credit on transportation of towers to the site is admissible to the appellant Appeal disposed off. - Appeal No. E/2870/2010-Ex - Final Order No. 62666/2018 - Dated:- 31-8-2018 - Hon ble Mr. Ashok Jindal, Member ( Judicial ) And Hon ble Mr.Devender Singh, Member ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this Tribunal in the case of Vodafone Essar South Ltd. vs. CST, Chennai-2018 (1) TMI 1218-CESTAT Chennai to say that the appellant is engaged in the activity of erection and commissioning of towers and for providing the telecommunication services, without bringing the towers at site, the appellant cannot provide telecommunication service. He pleaded that the demand pertaining to the extended period of limitation, the credit on transportation of towers be allowed. 4. On the other hand, Ld.AR relied on the decision Larger Bench of this Tribunal in the case of Tower Vision India Pvt.Ltd. vs. CCE (Adj.), Delhi-2016 (42) STR 249 (Tri.-LB). 5. Heard the parties and considered the submissions. 6. We find that on towers and shelters, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing such towers cannot be automatically applied to input services rendered in creating towers. In this connection, we refer to a decision of the Tribunal in Idea Cellular ltd. Vs CST Mumbai - 2016-TIOL-2486-CESTAT-MUM. The Tribunal examining a similar dispute observed as follows : 7. The issue involved in the case is the eligibility to avail CENVAT credit of service tax paid on various input services and utilization thereof. Adjudicating authority has held that appellant is not eligible to avail CENVAT credit on services utilized for construction of towers, service related to supply of diesel, liasoning services, catering charges, towers and shelters and on the capital goods. He has also held that appellant has wrongly utilized exces ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owers as input services. ( Pronounced in the court on 31.08.2018) 9. While I agree with the conclusions of Ld. Brother Member (J) on both the issues, my reasoning on the input service credit on transportation of towers is as below:- In the present case, the period for input service is 2006-07 to 2007- 08 i.e. the entire period is prior to 1.4.2011. For the said period, the settled position in law is that the input service or the activity used should be integrally connected with the business of the appellant and should not be in the nature of welfare activity. On this basis, the services like renting a cab, outdoor catering and other services, which are used for carrying on the business of manufacturing or providing output services ..... X X X X Extracts X X X X X X X X Extracts X X X X
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