9911796707
TMI Blog2021 (11) TMI 244X X X X Extracts X X X X X X X X Extracts X X X X ..... s, etc., finding that the same may be utilised by the respondent/assessee in providing taxable output service and also observing that these items were used by the assessee in fabrication or for support of capital goods. 2. The brief facts are that the respondent is registered with the Service Tax Department providing taxable service under the category of "Business Support Service and "Business Auxiliary Service". The assessee was mainly providing 'Hybrid Power Solutions' for maintaining the telecom towers of telecom service providers by way of ensuring uninterrupted supply of power through integrated solar/diesel systems, in case of power failure, as well as operations and maintenance of such towers. 3. During audit in the year 2017, vide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lar generator. Accordingly, the respondent installs solar system at their own cost in order to save the cost of diesel. Such solar system comprises of Solar Panels, Structure to mount the solar panels, batteries, control panel, MPPT, Boskit, etc. For installing the solar system, some civil work is done by outsourced vendors and the respondent does not take cenvat credit on such civil works. After completion of civil works, steel structures are tightened or installed with nuts and bolts and on such foundation - structures, solar panels are mounted. Further, batteries are installed at site to store the extra power generated through solar panels and other items are also part of the solar power systems. The respondent raises invoices on tower c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... observed that the said circular denies the cenvat credit on inputs used in constructing immovable civil structures, which is not covered in the fact of this case, as structural of solar panels are not immovable structures. Accordingly, the appeal was dismissed. 7. Being aggrieved, the Revenue is in further appeal before this Tribunal on the same ground (s), which were raised before the court below. Further, placing reliance on the ruling of the Hon'ble Supreme Court in Union of India Vs. Arviva Industries India Ltd. - 2007 (209) ELT (5), wherein it was held that the circular issued by the CBEC are binding on the officers of the Department. Further, the ground raised is that the cenvat credit on capital goods is available only on such goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. Departmental Representative and perusal of the record. 9. Having considered the rival contentions, I find that the cases relied upon by the Revenue are mainly related to the tower owned by telecom service providers, wherein the dispute was cenvat credit on input/capital goods used for erection of tower, which are essential for providing the output service/telecom service. Such facts are not emanating in the present case. It is an admitted fact that the respondent/assessee does not own the telecom towers. The respondent are only providing services of providing uninterrupted power for ensuring maximum uptime of the telecom towers, to ensure un-interrupted mobile services. For rendering such output services, the respondent has acquired the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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