2013 (10) TMI 388

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....Agent Service 44,86,924   9,10,686   Vehicle Maintenance Charges 4,85,636   5,89,052*   Pest Control 4,96,214 2,274 Construction Service 1,31,17,823 --- Rent a Cab Service 70,78,281 63,73,125 Total 2,56,64,878 78,75,137 Penalty Imposed 2,56,64,878 78,75,137 *Credit availed pertains to services received prior to 31/03/2011 2. Revenue was of the view that the above services could not be considered as 'input services' and for that reason show cause notices were issued. On adjudication, amounts of Rs.2,56,64,878/- and Rs.78,75,137/- stand confirmed against the applicant along with interest and penalty. 3. Aggrieved by the order of Commissioner, ....

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....15 (Tri.-Mumbai) iii. Stay Order No.339-344/2010 dt.2.8.2010 in the case of Vodafone Essar South Ltd. & Others. 2013 (29) STR 401. 7. We have considered arguments on both sides. The decision in the case of Vodafone Essar South Ltd. & Others in Stay Order No.339-344/10 dt.2.8.2010 dealt with the question whether credit could be taken on constructionservice related to cell towers. Subsequently the Hon. Bombay High Court has given stay in respect of denial of Cenvat credit on even inputs used for construction of towers in the case of Bharti Airtel Ltd. [2011 (21) STR J79 (Bom.).We further note that Andhra Pradesh High Court in the case of CCE Visakhapatnam Vs Sai Sahmita Storages (P) Ltd. - 2011 (270) ELT 33 (AP) has held that credit of ....